為什麼要到大陸投資？許多廠商的說法不外乎是：臺灣的經濟與投資環境的惡化、大陸市場未來的潛力等因素，許多勞工密集產業，也因勞工成本與土地成本的高漲，而失掉過去擁有的競爭優勢，為了生存，許多中小企業紛紛移往大陸發展。為什麼選擇大陸？多數的說法是「同文同種」，比較起東南亞國家，在大陸投資的業主認為語言溝通上較沒有困難。而且，文化相似也比較容易與員工、客戶、甚或地方政府官員溝通。企業獲利固然是重要，但沒有“人“，競爭優勢就淪為空談，因為沒有人又怎能為企業創造出獲利，因此；人力資源管理是中小企業在大陸投資，經營活動重要課題。

Why go to mainland to make the investment? The statements of a lot of manufactures are nothing more than: factors, such as economic development, deterioration of the social security environment, potentiality of every cost and wages level higher, etc., facilitate their idea to investment outside in the mainland. In order to survive, a lot of labor's intensive industry and small and medium enterprises move and develop to the mainland. Why choose the mainland? The most one there is statement ‘with the same culture', and communicate with their staff, customer, even local government official's due to the culture is similar. Human resources management seems more important even more, because how nobody creates and makes a profit for enterprises, so human resources management of the staff of the mainland, it will be SMEs's important subject of managing movable attitude in the future.