近年來由於中國大陸沿海地區的勞 動、土地等生產成本高漲，在成本壓力 下，台商不得不轉移生產據點到生產成本 較低的内陸地區。本研究根據2011年夏天 在湖南省郴州市、2015年夏天在湖南省湘 南三市（衡陽、永州、郴州）所進行的田 野調查，以及各種二手資料，分析中國大 陸政府的產業轉移政策、搬遷到内陸地區 台商的經營模式、台商沿海與内陸生產據 點的分工與互動，以及内陸台商的轉型。 本研究發現，近年内陸地區也發生招 工難的問題，並且如同2014年62號文風波 所示，内陸地方政府給予遷移廠商的紅 利，隨時有可能被中央政府取消的風險存 在，因此，並非廠商遷移到内陸就可以輕易解決沿海生產成本上升的經營困境。然 而，筆者也發現，許多台商企業在瞭解内 陸工廠的發展侷限後，採取自動化、分散 生產據點、提供重視員工家庭生活的福利 措施等轉型策略，某種程度化解了招工難 的困境，讓湖南省境内工廠成為企業集團 在中國大陸發展的重要據點之一。

Due to the rising production costs, many Taiwanese firms have relocated their factories into inland provinces in recent years. In this paper, authors analyze: 1. Chinese govemmenfs policies on industrial relocation; 2. the business models of Taiwanese firms in inland region; 3. the cooperation between Taiwanese factories in coastal region and those in inland region; 4. the business transformation of Taiwanese firms in inland region, by authors? fieldworks in Chenzhou in 2011 and Chenzhou, Hengy-ang and Yongzhou in 2015, This paper argues that it is becoming more and more difficult to recruit labor in inland region in recent years and the central government could de facto cancel most benefit offered by local governments, as the dispute of Document No. 62 in 2014. Therefore, relocating factories into inland provinces could not be an easy way to save the problem of the rising costs in the coastal region. However, the authors also demonstrate that by the successful business transformation, such as automation, separating factories and providing pro-family benefit to workers, to some extent could save the difficulty in recruiting workers and make Taiwanese factories in Hunan operate prosperously.