本研究目的在探討台灣中小企業至中國設廠全球化策略之必要性,並以A公司為個案研究。從個案意涵發現本個案具有參考性,且所研發之「至中國設廠之全球化策略分析模型」可作為台灣中小型廠商赴中國設廠前之決策參考。本研究模型之主變項為「策略內涵解析」、「成本效益分析」、「風險評估」、「必要性、可行性與成功性評估」;並以A公司作為模型模擬試算之標的,且得出至中國設廠是必要、可行且其成功性亦大之結論。 The purpose of this thesis is to explore the necessity or desirability of offshoring in China for Taiwan’s small-manufacturing business from the perspective of global strategy. It also takes A company as a case study in point. This research deduces and induces the implications of case study, and designs a global strategy model of offshoring in China for Taiwan’s small-manufacturing firms , which can be used as decision- making guide for those companies planning to invest in China. The determinants of model include strategy content, cost-benefit analysis, risk evaluation and the study of desirability, feasibility and probability of success. Also this study uses A company as sample for model simulation, and the result shows that it’s necessary, feasible and likely to succeed for A company offshoring in China.