企業網絡在中小企業的國際化過程中扮演舉足輕重的角色， 企業往往透過網絡取得更多的資源（Johanson & Vahlne, 2009）。 由於大陸改革開放後，台商紛紛赴大陸投資設廠，但近幾年大陸 實施多項財經法規政策，使各項成本提高，部分台商因而將工廠 移至勞力更低廉的東南亞國家，甚至回流台灣。在大陸市場環境 改變的情形下，台商對於未來國際化發展將有何變化？本研究以 台商赴大陸投資之國際化過程為研究範圍，主要採縱向研究法了 解台商如何發展及階段性深耕大陸市場，分析企業隨時間推移在 不同階段（滲透、調整、擴張）取得網絡資源對其承諾決策有何 影響。藉由深度訪談台灣五家製造業者，以更宏觀的時間角度 推演台灣中小企業進入大陸投資20年來的發展過程。研究結果顯 示：滲透階段，由於初期缺乏資源與經驗知識，企業選擇心理距 離較近的國家作為進入市場的基石；調整階段，透過合作夥伴取 得夥伴關係之乘數效用，藉由網絡連結擴增其組織範圍；擴張階 段，面對大陸環境的改變，台商多數仍選擇續留大陸或進入東南 亞國家。

Business networks play an important role in the process of internationalization of small and medium-sized enterprises (SMEs), and companies tend to get more resourcesthrough the network (Johanson & Vahlne, 2009). Since the reformation of China, Taiwanese investments there have gradually set up factories. Owing to a number of financial regulations and policies implemented in recent years, the cost of Taiwanese investments increase. Some Taiwanese factories move to Southeast Asian countries that the cost of labor is cheaper, and even move back to Taiwan. What the changes of Taiwanese investments will be in the circumstance of market changes in China? In this study, our study range focus on the internationalization process of Taiwanese investment in China. We use longitudinal research to understand how deep the stage of Taiwan and China market development and analyze enterprise at different stages over time (penetration, adjustment, expansion) to obtain how the network resources decisions impact their commitments. After interviewing five Taiwanese manufacturers via in-depth interview, we hypothesize the development process that Taiwan SMEs enter China in there 20 years with a macroscopic prospect of time. This study’s results show that Taiwanese businessmen’s investments in China have occurred in three stages: (a) Penetration: Due to a lack of resources, experience, and knowledge in the early stages, enterprises chose a country at a closer psychological distance in which to build a foundation and enter another market. (b) Adjustment: Obtaining multiple partnership effects through cooperative partners and the expansion of network connections. (c) Expansion: Faced with future environmental changes, the majority of Taiwanese businessmen choose to either remain in China or enter Southeast Asian countries.