擁有年輕美麗的外表是人類自古以來一直存在的夢想，許多人不惜花費重金與精力，只為追求自身的美感，也可以說愛美是人的天性。即便自2007年起全球飽受金融風暴的影響，經濟能力大幅衰退的情況下，消費者仍期望保有最低限度的美容保養。根據Euromonitor的調查，2008年全球化妝保養品市場達3,300億美元，成長率達5%，愛美商機受景氣影響不大，產業仍在穩健成長中。 經濟崛起、零售市場及消費者態度的轉變都使得中國大陸化妝品市場年成長率達到兩位數，也因為人民所得提高和女性進入職場比例提升，對於化妝品的需求大量增加，光是2010年化妝品的進口值就達到十五億美金，因此中國大陸成為最被看好、潛能無限的新興市場，也就成為各大國際品牌的必爭之地。 台灣與中國地理位置相近，加上文化、語言相通，彼此廠商早已建立密切的合作關係。中國大陸市場商機無限，對於台灣廠商而言，有鄰近性的優勢，加上近年來政府頻繁推動兩岸經濟交流和大力推廣MIT產品的努力，這是台灣化妝品產業很好的機會。 本論文將比較分析化妝保養品直接與間接經營模式之異同，透過台灣在化妝保養品產業經營之成熟度，引申探討將間接經營模式引進中國大陸化妝保養品市場經營之可行性與發展方向，期望為台商另闢一條新的經營之路。 Having a young and beautiful appearance has been the dream for a long time of human beings. Many people spend a large amount of money and effort only to pursue their own beauty without hesitation. It also can be said that beauty is human nature. Even since 2007, suffering from financial crisis worldwide, the sharp downturn of the economic capacity, consumers still expect to retain a minimum of skin care. According to the survey by Euromonitor, the global cosmetics market in 2008 amounted to U.S. $ 330 billion and its growth rate is 5%. Cosmetics industry is still robust growth. Because the economic rise, changes in the retail market and consumer attitudes, cosmetics market annual growth rate is in double figures in China. Meanwhile, people''s incomes increases and women join the workforce which enhance the percentage of a substantial in demand for cosmetics. Import value of cosmetics in 2010 reached $ 1.5 billion in China. Therefore, China has become the most promising and the unlimited potential of the emerging market. The cosmetics market also has become the battleground of the major international brands. Due to the geographical proximity, culture and language similarities, the vendors have already established a close working relationship between Taiwan and China. The advantages of proximity, the government''s frequent promote cross-strait economic exchanges and promote the efforts of MIT products in recent years, they are all good opportunities for Taiwan''s cosmetics industry. This thesis will analyze the cosmetic products which similarities and differences between direct and indirect business model. Through the maturity of Taiwan''s business in the cosmetics industry, extended to investigate the feasibility and direction of development indirect business model in China’s cosmetics market. I hope that this thesis will open up a new operation in cosmetics industry for the Taiwan businessmen.