中國已成為台灣第一大的貿易伙伴，2010年ECFA簽定後，兩岸的貿易金額大幅成長。目前兩岸的貿易商品雖多屬於企業的工業品採購，但服務性產品的貿易往來勢必是下一階段的重點。究竟台灣企業與中國企業在採購服務性產品時的考量因素有何異同？實有研究的必要。本研究以辦公室電腦網路系統為例，利用焦點團體討論法及問卷調查法，以台灣與中國兩地五種不同產業的企業採購中心成員為受訪者，遵循一般行銷量表的發展典範，發展組織採購服務性產品的採購決定因素量表，並對量表的信效度做驗證。接著再對兩岸採購中心成員對量表中各採購決定因素的重視程度做比較。研究發現，本研究所發展的企業採購服務性產品之採購決定因素量表，具有良好的信度及效度。兩岸採購中心成員考量的採購決定因素雖然相同，但中國企業對屬於人際類採購決定因素會比較重視。中國企業尚會因地區性的差異，對各採購決定因素之重視程度，存在著些微的差異。

China has become Taiwan's largest trading partner. Since the ECFA was effective in 2010, the amount of cross-strait trade between Taiwan and China has grown substantially. Although the trade goods are mostly industrial material, the service trade will become the focus of the next phase of the cross-trait trade. This paper will study the similarities and differences of procurement-decision considerations between Taiwanese and Chinese enterprises for service products.The purpose of this study is to develop a service product buying determinants instrument for buyers of the buying centers in Taiwan and China. Based upon a development paradigm of marketing measurement inventory, the researchers selected buyers of the buying centers from five different industries in Taiwan and China as the focus group for this study. The researchers studied the buying determinants when buyers purchased office computer networking systems. The group discussion and questionnaire methods were used to collect and analyze the data. At the end, the 3 factors and 15-item instrument shows satisfactory reliability and validity. Based on the result of this study, the key buying determinants of procurement behavior between Taiwanese buying centers and Chinese buying centers are similar; however the Chinese buying centers pay more attentions in personnel related procurement than Taiwanese buying centers do. Among Chinese buyers, the key buying determinants of procurement behavior varies slight from region to region.