台商赴大陸投資的行為，是全球化下必然的結果。中國大陸自改革開放以來，吸引全世界的外資進入這個充滿資源與商機之地投資。而隨著時空與環境的變遷，台商在大陸的投資已逐漸與當地資源、環境、甚至文化做結合，從中發揮更大的效益。 珠江三角洲是台商大陸投資的主要地區之一，台商在當地的投資與佈局已呈成熟與近趨飽和，台商在當地的投資型態與模式亦發生改變，本論文藉由「全球在地化」觀點分析其中的原因與發展，對於台商在珠三角地區的投資行為以及與當地鑲嵌的情形研究。 對台商赴中國大陸投資的行為來說，是全球化下產業鏈佈局的必然結果，台灣無法自別於世界的大潮流下；以全球的角度來看，台灣的大型企業仍是全球產業鏈的一環，赴大陸生產佈局是維持企業利潤的結果，而在這個生產佈局中，結合與地用當地資源、取得當地的認同，台商藉由「全球化思維、在地化行動」是持續利潤的一個推動力；實際當地化的過程中，做出最適度的政策，以風險規劃做為牽制的力量，是必須思考與衡量的重要因素，以達到最高的經營效益。 Under the globalization, it is inevitable that Taiwanese investors are investing in China. China is full of resources and investment opportunity that has attracted the foreign capitals around the world. With various changes of circumstance, Taiwanese businessmen’s investment has integrated locally, and has created more benefit. The Pearl River Delta is one of the main areas where the Taiwanese businessmen are investing, their investment models and strategies have changed day by day. This study uses the “glocalization” as the approach to analyze the reason and the development, why Taiwanese businessmen are investing in the Pearl River Delta, and how they are integrated with the host society. Taiwanese investment in Mainland China is an inevitable result of the globalization. As a member of the global economy, Taiwanese enterprises have to relocate and invest in the global layout. To invest in Mainland China is a way to maintain their profit and to increase it. In the actual localization process, makes the optimum the policy, does take the risk plan as the diversion strength. “Think globally, act locally” is an important factor in their profit obtaining.