論文共分六章,分別為第一章 緒論,第二章 文獻探討,第三章 A公司海外投資決策分析,第四章 財稅規劃與投資可行性評估,第五章 投資遭遇之問題,第六章 結論。在研究結果方面,呈現出:1.台灣織襪業在大陸之競爭優勢,2.台灣織襪業投資大陸受政治面因素之影響相當大,3.影響台商投資大陸在區位選擇與進入模式之因素。 本論文希望能夠成為未來相關產業投資中國大陸之借鑑參考,亦希望能為後續研究者提供幫助。 The purpose of the thesis is discovering the factors of impacting on investment decision of Taiwan enterprises. In the field of literature on the subject, Decision of the Investment is the core subject, including the thesis and books, The investigation of Taiwanese enterprise are supplement. The structure of thesis is built on theses data. First of all, combining and analyzing the literature data, and building the structure, also developing the items for interview and the hypothesis. The research method is case study. And getting the first data by depth interview. The contents of the research combined by the interactive relationship among the investment patterns, competition factors, political factors, and cultural factors. The thesis offers some relative suggestions to Taiwanese enterprises and the step-researchers in the last chapter.