我國政府欲藉中國大陸投資環境變遷之時，吸引台商回台投資，對於此次受到金融海嘯衝擊的東莞台商而言，回台投資的可能性非常低，因此我國政府除了輔導目前無法轉型的台商前往成本更低的國家發展之外，更應加強輔導產業創新，使傳統產業轉變為新興產業，進一步形成產業聚落，優化產業結構，創造就業機會。 Due to the China new trade policy and the industrial structure adjustment policy implemented by the Dongguan city government, Dongguan Taiwanese enterprises have been facing the upgrading challenge. The global financial tsunami had causing a major impact not only on the world economy, but also to the Dongguan Taiwanese enterprises. Most Taiwan enterprises had been operated with great difficulties and facing a wave of closures. In order to help the Taiwanese enterprises coping with the difficulties, Dongguan City Government has implemented many useful policies, including Dongguan city enterprise"1+26" policies for supporting business transformation and upgrading. For the same purpose, six billion loan had been offered by the local Dongguan government, ten projects to support the enterprise transformation policies and operating platform and other upgrade guidance and preferential policies had been introduced. Besides, the Taiwanese government, in order to attract Taiwanese businessmen back to Taiwan to invest, the Taiwanese government had adopted some new policies including finance, technology development, estate and gift tax law amendments etc., various type of preferential policies, to assist Taiwanese businessmen back to Taiwan to invest. Upgrading is the best choice for enterprise to solve the changes in the investment environment and for sustainable development. Upgrading can’t be done by enterprise independently. It needs help from government and academic. Dongguan T.B.A. is the best channel of communication. It has responded to Dongguan Taiwanese enterprise''s needs and difficulties between the two sides across the Taiwan strait governments to promote policies to help Dongguan Taiwanese enterprise. Dongguan T. B. A. is helping Dongguan Taiwanese enterprise to establish channels and brand in China’s domestic market.
