台灣與中國大陸兩岸互動之國際產業分工不能孤立於全球經濟大環境的發展，而用閉門造車式的作法，且近年來中國大陸逐漸變成台灣最主要的經濟腹地，配合兩岸之間語言、文化相近的便利性，及政治對立不信任的矛盾性，尤以我國重要的基礎工業產業，亦與電子產業分佔台灣貿易進出口總額第一、二位的化學產業，實有必要就台灣與中國大陸化學產業互動之對外投資關係與國際產業分工的發展專門加以探討。因此，本研究於台灣對中國大陸化學產業之對外直接投資策略，與各主要產品之國際產業分工應以垂直分工亦或水平分工為策略，提出重要的實證結論與建議。

This paper investigated the foreign direct investment and the international division of labor in chemical industry between Taiwan and China, examined the foreign direct investment and examined the feasibility of vertical and horizontal division of labor through empirical studies, and proposed suggestions for foreign direct investment and international division of labor between Taiwan and China which was indispensable from the globa1 economy, in consideration that China has become the economic hinterland of Taiwan in recent years, and of the status of chemical industry in Taiwan, the convenience that brought by the linguistic and cultural proximities of both sides, and the conflict resulted from political distrust.