東莞臺商子弟學校（簡稱臺校或東莞臺校）創立於2000年，在大陸地區使用臺灣課程、任用臺籍校長及教師。兩岸政府基於政治、經濟及文化發展的多重考量，目前皆以正向政策來支持臺校辦學。邇來，受全球經濟風暴影響，東莞市臺資企業受到不小衝擊，紛紛關廠、歇業。為降低外部經濟環境對臺校發展的影響，2009年東莞臺校特別開展珠三角臺商子女生源調研工作。本研究係利用這一系列的調研宣傳活動，實地蒐集九市臺商、臺幹對其子女擇校的考量因素，並輔以參酌臺校內部相關文件，企圖從兩岸政府的臺商子女教育政策、文化資本與認同流動等相關理論或研究觀點加以解析，進而瞭解臺校目前以「臺灣教育」為辦學型態可能的優勢、挑戰及未來的轉型方向。 根據本研究發現，珠三角臺商主要擇校的相關因素有：兩岸臺商子女教育政策、家庭經濟、適應銜接（生活適應、學習銜接）、未來發展（升學管道、市場人脈、工作調動）、教育理念（教學內容、英語教學）、臺商認知（刻板印象、宣傳力度、校名認同）、通學距離等。綜析相關擇校因素，本研究提出四點結論：一、擇校是多重因素中介的結果，臺灣特色仍是臺商擇校的重要考量點；二、家庭經濟及通學距離的因素，使許多珠三角臺商子女無法就讀臺校；三、珠三角投資條件的門檻提高，臺商子女生源有愈來愈少的發展趨勢；四、政府政策對臺商擇校有影響，學費及升學是政府具體有效的操作點。

Taiwan Businessmen’s Dongguan School (TBDS) is the first Taiwanese school to be recognized by both governments of the People’s Republic of China and Taiwan. After having experienced initial difficulties in establishing the school since its induction nine years ago, it has excelled and prospered beyond original expectations. In 2009, TBDS has grown to a k-12 comprehensive school with about 2000 students and teachers in the Dongguan city, China. TBDS not only is partly subsided by both Taiwanese business associations and Taiwan government, but also is provided some legal preferential treatments from China education authorities. Recently, the global recessions in the past two years also brought ruthless attacks on the financial condition and student attrition to these schools. TBDS has been slowly encountering more difficulties. The purpose of this study was to survey these related factors that influenced Taiwan businessmen in Pearl River Delta area (PRDA) when they chose a school for their children. Hence, the researcher conducted several focus groups, participant observations, and document analyses in order to better understand these related factors and provide some strategies to meet Taiwan businessmen’s various needs. Under the global economic recessions and the transitions of cross-strait, TBDS had felt the needs to respond flexibly. The research was conducted in two dimensions: 1) explored the social context in PRDA, 2) generated parental choice factors in neighboring cities. The results suggested four actions: 1) Government of Taiwan should try to assist Taiwan Businessmen in Pearl River Delta area for their children at subsidizing school fees and supporting to advance to a higher school; 2) open up for accepting students from closed regions; 3) enhance the sense of belongings among Taiwanese communities; and 4) be account for convincing the parents with regard to the benefits in Taiwan education system that TBDS had adopted.