本研究試圖探討策略管理的學術成果在企業管理實務上的應用程度，嘗試以台商進入大陸市場的策略思維及作法，反應出本研究的主題。在大陸市場開放之初，台商對大陸市場的資訊不甚了解，甚至可能一無所知，經理人在實務運作中如何發展出進入大陸市場的策略？如何掌握市場及競爭者動向？進入大陸市場以後，如何在競爭激烈的市場上站穩腳步？經理人的日常營運活動中，又有多少時間是用在擬定策略的工作上？最後，本研究藉由探討上述問題，更深入地暸解台商進入中國大陸市場時，策略管理的學術理論在實務運作中所扮演的角色。

This paper is to explore the status of application for academic outcomes of strategic management into corporate management practices. We attempt to reflect the theme of this research based on the strategic thinking and practices of Taiwanese businessmen entering the mainland market. At the beginning of the opening of the mainland market, Taiwanese businessmen didn't know much about the information on the mainland market, or even knew nothing. How do managers develop strategies to enter the mainland market in their practical operations? How to grasp the market and competitors' trends? When they have been in the mainland market, how to gain a foothold in the highly competitive market? Furthermore, in the daily operation activities of managers, how much time is spent in formulating strategies? Finally, this study explores the above issues to better understanding of the role played by the academic theory of strategic management in practical operations when Taiwanese businessmen enter the Chinese mainland market.