中國自改革開放以來，其經濟呈現大幅成長，而隨著國民所得的水準逐漸上升，其國內市場的規模日益擴大。加上由於中國加入WTO後，加速開放其國內市場，對外國企業而言，開拓中國市場的重要性日益增加。 在外資企業紛紛赴中國競逐內銷市場，且中國當地企業亦陸續崛起的情況下，當地競爭日趨激烈。日商為了要在競爭激烈且經濟環境不斷變遷的狀況下尋求持續發展，必須加強其競爭力。 中國加入WTO後，許多日商加速對中國投資，同時日商與台商締結策略聯盟進軍中國大陸的案例也明顯增多。這個主要是因為台商具有與中國語言相同、文化相近的優勢，相較於其他外商，在於人事勞務管理及與當地政府公關等方面，具有較強的能力，因此許多日商為了要利用台商在中國所具有的各種優勢來取得及提高其競爭力而與台商結盟。 本研究對於台商與日商各自在中國所具有的優勢及劣勢進行比較、整理，探討台日企業透過該策略聯盟可能獲得的益處以及可能遭到的問題為何，加上要檢討台日策略聯盟在未來能否有持續發展的可能性。 China has become to the membership of WTO and continuing to open the domestic market, so that the number of foreign business make investment in China is rising obviously. With the circumstances of the foreign business making investment in China, and the Chinese business is keep developing, so that the competition between Chinese and foreign business is intensely. On the other hand, Japanese business must improve their ability of competition in order to keep survive under the circumstances of the intense competition and the changes of economic environment in China. After China became to the member of WTO, Japanese business make investment in China has become faster, and the case of Japanese and Taiwanese businesses enter the market of China is rising obviously with the conclusion of “Strategic Alliance”. The main reason for causing this result is there are the same language speaking and similar culture between China and Taiwan. Moreover, Taiwanese business has great ability of the human resource management and the public relationship with the domestic government. Therefore, Japanese business concludes the alliance with Taiwanese business in order to improve their ability of competition in China.