根據德國學者赫曼˙西蒙（Hermann Simon）的觀察，德國歷經金融風暴與歐債影響仍屹立不倒，其中的關鍵，並不是打響全球知名度的德國大企業，而是一群名不見經傳，深藏在各行各業的中堅企業，又稱之為「隱形冠軍」 (Hidden Champions)，這些企業規模雖然不及百大企業，但卻往往在全球的利基市場中佔有冠軍地位，進而帶動經濟發展，對於創造就業機會、吸納失業人口更有不可抹滅的貢獻
Germany in the Second World War as a defeated country, through the loss of sovereignty, domestic food shortage due to inflation, black market rampant, making the German economy collapsed. But during the postwar recovery, the use of post-war accumulation of industrial base and technology to promote industrialization, especially machine, automotive manufacturing and chemical products, These projects have won high affirmation and recognition by the world .
According to the German scholar Hermann Simon’s observation, Germany after the financial crisis and the impact of European debt still survive, the key element is not the global visibility of the German large enterprises, but a group of unknown, deep Hidden in the various walks of life’s Mittelstand, also known as "Hidden Champions". These are smaller than the top 100 companies in the world, but often have a championship position in the global niche market. These enterprises leading to economic growth, create jobs and absorb the unemployed population is more indelible contribution
Base on a high degree of foreign trade demand, German companies are rapidly Entering into globalization is quiet high. In order to respond to the rapid changes in the global market, the German government hopes to create a plan of value-added products and services,"industrial 4.0".
Taiwan and German enterprises are very similar in size, but also to the export-oriented economy as a guide and manufacturing-oriented countries. Germany''s current economic development tied for the forefront, but Taiwan''s economy has seen always not see any improvement. Therefore, it is very worth studying the subject matter. Taiwan can learn from Germany''s experience, to create Taiwan''s own economic miracle.