本研究在探討大陸臺商如何在競爭日趨激烈的經營環境裡，從事環境審視以及制定競爭策略。在大陸東莞地區發出100份問卷，收回有效問卷61份。結果發現臺商在做環境審視時，相當重視大陸政府的政策，例如海關與賦稅政策。而在競爭策略方面，分析得出內部開發能力、行銷製造能力、降低成本能力、品質管理能力、客戶服務等五大競爭策略。其中環境審視行為影響行銷製造能力策略最鉅。此外，臺商在做競爭策略時，並不因公司大小或是對大陸未來經濟的預期而有所不同，倒是針對公司過去經驗，會有不同程度的重視某些競爭策略。

This research is to explore how the Taiwanese manufacturing firms scan the environment and how they make competitive strategies under the much more keen business environment in China. The researcher sent 100 copies of questionnaires to the Taiwanese firms located in Dong Guan of Guan Dong (Canton) Province, 61 valid copies were collected. There are some important findings. We find out that Taiwanese firms are very concern about Chinese Government's policies, especially those of custom and taxation. Concerning competitive strategies, the results indicate five types of competitive strategies: Internal innovation capability, marketing and manufacture capability, low cost capability, quality management capability, and customer service. And environmental scanning behavior will most affect marketing and manufacture capability. Besides, when formulating competitive strategies, corporate size or expectation economy in China will not affect competitive strategies. They are also affected heavily by their past experiences in doing business in China when making the strategies.