在經濟發展的全球化趨勢下，企業組織不但要視全球為市場，也要把全球競爭條件當成重要指標。台商前進中東歐布局正是一種生產全球化、服務全球性顧客，以及資本全球化的運作，而台灣銀行業也隨著台商的全球化腳步進行海外布局。本文的主要問題有二，一是過去研究認為台灣銀行業的海外布局是步台商後塵，本文欲以中東歐台商作為分析對象，來檢視這個假設是否也適用於當地？二則進一步追問台灣銀行業的全球化是如何進行？從此出發，我們嘗試利用「全球化」與「經濟民族主義」的概念，切人分析中東歐台商、日本銀行業與台灣銀行業於全球布局的差異。藉此，本文欲彰顯台灣銀行業的海外布局，確實是跟隨台商進行全球化布局，但卻帶有濃厚的經濟民族主義性格。除試圖從中東歐台商與台灣銀行業間的關係運作來彰顯，並指出此性格是受到國家政策、經濟全球化、社會條件等因素的影響。由此來重新思考，對於一個後進國家的銀行組織而言，其進行全球布局時的困難與可能發展途徑。

In terms of global economic trends these days, corporations not only must learn to see the world as an entire market, but have to view global competitiveness as a key indicator of economic development. The fact that Taiwanese firms try to use global strategies to expand their businesses in the Central and Eastern Europe can therefore be seen as a mechanism of global manufacturing, international customer service, and globalization of capital. Taiwanese banks also follow in the footsteps of Taiwanese firms in global competition. To clarify this situation, this paper proposes two questions. First, considering that past research believed that Taiwanese banks emulated Taiwanese firms’ efforts in global expansion, this paper is intended to use Taiwanese firms in the Central and Eastern Europe as a subject for analysis and check the validity of this assumption. Secondly, this paper tries to figure out how these Taiwanese banks have employed their global strategies overseas, and then compares different strategies used by Taiwanese companies and Taiwanese banks in their attempt to expand globally. We then make an attempt to use two concepts: “globalization” and “economic nationalism” to identify the differences among the global strategies used by Taiwanese companies in the Central and Eastern Europe, Japanese banks, and Taiwanese banks. In so doing, the present paper aims to demonstrate Taiwanese banks have followed in the footsteps of Taiwanese businesses in their global expansion, and that economic nationalism has played a major role in it. This paper stresses this phenomomen by clarifying the relationship between Taiwanese banks and Taiwanese firms in the Central and Eastern Europe, and points out this inclination toward economic nationalism is also affected by national policies, economic globalization, and a range of social conditions. From here, this paper reexamines the difficulties faced by banking organizations of a less developed country, and reconsiders possibilities in the near future.