分佔企業總數97.77%與總就業人數76.66%的台灣中小企業，毫無疑問地，對台灣整體經濟及就業的貢獻度是不容抹煞的。然而，面對當前全球化潮流、區域市場的逐漸成形、以及國內市場的飽和等趨勢，台灣中小企業也愈益顯露出其所面臨的經營困境。邏輯上，積極迎向國際化似乎成為突破當前困境、創造永續生存的唯一之道。本文從資源基礎理論的觀點，來探討中小企業在進行國際化過程中將會面臨的困難及其解決之道，除可作為企業經理人執行國際化策略之依據外，也可作為政府相關單位制訂中小企業發展法規之參考。

　　Accounted for 97.77% of total registered enterprises, 76.66% of total employed workers, SMEs undoubtedly contribute critically to Taiwan's economics performance and employment market. However, when facing the trends of globalization, the formation of district markets, and saturation of domestic market, SMEs encounters difficulties in operations gradually. Logically, the only way to break through such a predicament and earn their continuous prosperity is to invest in internationalization aggressively. In this paper, We intend to explore what will SMEs face in proceeding to foreign markets from the perspective of resource-based theory, and probe into possible solutions. We hope to provide some practical suggestions to practitioners when implementing their strategies, as well as to serve as a reference to government agencies in assisting SMEs.