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    Title: 臺資企業回臺上市之研究
    Other Titles: A study of Taiwan enterprises going public in Taiwan stock market
    台資企業回臺上市之研究
    Authors: 蕭鈺靜;Hsiao, Yu-ching
    Contributors: 淡江大學中國大陸研究所碩士班
    李志強;Li, Chi-keung
    Keywords: 台資企業;證劵市場;海外籌資;回台上市;政府政策;Taiwan Enterprises;Stock Market;Going Public Abroad;Going Public In Taiwan;Government’s Policy
    Date: 2009
    Issue Date: 2010-01-10 23:25:43 (UTC+8)
    Abstract: 長期以來台灣對大陸投資政策的結果,造成企業在台籌集資金無法妥善用於中國大陸,面對各國企業及中國大陸企業激烈競爭的台商而言,除了具有同文化同語言的優勢外,在資金的籌措與進出部份,卻是造成台商無法與他國企業同台競爭的致命傷,因此在中國大陸打拼多年的台商,除了希望能在大陸繼續擴充之外,也能奠定全球化競爭下的立足點,紛紛尋求其他資本市場作為籌措資金及海外財務規劃的平台。然而,馬英九總統上任後,將投資中國上限放寬至60%,並實行多項金融的政策,吸引外商與台商來台上市,希望以此達振興台灣金融市場的目的。政府的鬆綁政策是否真正吸引台資企業回台上市是本研究的重點,回台上市可能的效益有哪些?回台上市可能的問題有哪些?未來政府政策的方向為何?本研究除了以政府政策的角度去思考,也以企業經營的角度去思考台資企業是否回台上市,怎樣的證劵市場才是最適合企業本身?還有台資企業可能回台上市的因素有哪些?若回台上市企業應該做哪些事前準備?
    本研究首先比較兩岸三地的證劵市場,從上市規則、主要指標作綜合比較分析,進一步研究中國大陸、香港、新加坡和台灣證劵市場的差異。接著站在政府政策與企業經營面去探討台資企業回台上市。
    研究中發現,香港、新加坡和台灣證劵市場都是籌集資金較佳的選擇,台資企業可以依據企業本身的需求選擇較適合自己的證劵市場;目前台資企業雖表示願意回台上市,但仍有稅務與監管等的問題未解決,這是未來政府須處理的,也是未來政策的方向;另外,台資企業可能回台上市動機包含了總體環境改變、政府政策改變、資金需求,所以若企業回台上市應做好事前準備,如財務規劃、評估稅務風險、進行投資架構重組、與會計師和律師證劵商作好溝通與配合等等。
    Taiwan government’s polices effect Taiwan enterprises didn’t invest in China for a long time. Taiwan enterprises were confronted competition of many country and Chinese enterprises. Although, they have some advantages of the same culture and language. It is difficult for those companies to raise funds. The result of them was going public in an overseas stock market. After the president Ma, ying-chiu to announce which loosen the listing policies of 40% investment in China and execute many financial policies. It attracted many overseas enterprise and Taiwan enterprises in Taiwan stock market for IPO.
    My major study is Taiwan enterprises have go public in Taiwan stock market after loosening the policies of the investment in China. There are five topics to discuss and analyze.(1)What advantage and effect which they in Taiwan for IPO?(2) What problems which they in Taiwan for IPO?(3)What strategy of the government in the future?(4)What reasons of Taiwan enterprises in Taiwan stock market for IPO?(5)What matter of Taiwan enterprises have to prepare in the future?
    My research has two comments about a government’s policy and enterprise’s operation. First , to compare the stock market in Taiwan, Hong Kong, China, Singapore. Second, to analyze the difference of them. Third, to discuss Taiwan enterprises go public in Taiwan stock market under the government’s policy and enterprise’s operation. This research found that Taiwan, Hong Kong, Singapore stock markets are better choices. Taiwan enterprises in Taiwan for IPO have tax and supervise problems before. The cause is that Taiwan enterprises IPO have environment’s change, government’s policies to be changed, and the fund to demand. If Taiwan enterprises go public in Taiwan stock market, they will have a related preparation. For example, a financial plan, to estimate a tax danger, to constitute a invest frame.
    Appears in Collections:[中國大陸研究所] 學位論文

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