本文主要針對台灣中小企業是否應建立自有品牌，以取代現在主要以OEM或ODM為主題進行討論。以台灣的中小企業所面臨的問題如人力成本、日漸嚴謹的法令規章、環保法令及國際競爭壓力．．．．．等，為開端進行討論，進而檢視台灣中小企業的能力與對台灣經濟的影響，並分析台灣在國際上的競爭力，以確認台灣的商業環境（包含法令規章、公共設備、教育程度及情形．．．．．等）及台灣的企業的經營、管理及研究開發等能力是否足以建立自我品牌，抑或仍需完全依靠國外大型企業。爾後，進一步探討介紹品牌的功能和效力，以及台灣現在建立自有品牌的情形。結論除強調台灣的中小企業應建立自有品牌、台灣中小企業對品牌建議之普遍疑慮及對如何開始建立自有品牌提供相關建議外，並針對政府推動品牌計劃的方式提出見解。

　　This paper is about whether the SMEs in Taiwan should begin to build up own brand instead of Original Equipment Manufacturer (OEM) or Original Design Manufacturer (ODM). The paper begins with situation that SMEs have faced this moment such as labor cost, strict labor and environmental protection regulation, decreasing of the birth, unskilled labor, heavy global competitive pressure and so on, and then points out brand could lead SMEs through 21 st century. Brand building is what SMEs need in this moment, but the problen is whether SMEs in Taiwan have enough capability to create own brand. Thus the paper begins with discussing the potential of SMEs and Taiwan global competitiveness in order to further confirm that SMEs are talented and proficient to build up own brand and the global competitiveness authorizes SMEs enough power to create own brand name indeed. Through the discussion, it is not difficult to realize that SMEs have played very important role in Taiwan's economy and have made an excellent performance and contribution towards promoting economic development, expanding international trade, creating job opportunities and raising national income. The fine global competitiveness leads Taiwan as a global competitive country with high quality infrastructure, flexible and efficient markets and healthy, well-educated workforce, and operating on the outer boundaries of the technology frontier. After verifying the capacity of SMEs in Taiwan and the global competitiveness, the paper further confers about brand and SMEs in Taiwan by introducing the power of the brand and the interrelation between brands and SMEs in Taiwan through the example of the enterprises in textile industry, bicycle and other industries and how Taiwan own brands have done in global, Asia and Tech industry. In the conclusion, the paper emphasizes that Taiwan SMEs should create own brands. It also provides some suggestions on SMEs' concern along with paradigm, and how SMEs could begin to build own brands and how the government could make more progress in supporting SMEs in Taiwan to build up own brands.