企業經營模式對經營績效扮演著核心角色，但多數文獻的說明是欠缺與模糊，學理上無清楚脈絡可予以探討與分析；在實務上企業亦不知如何描述其經營模式。在無規範可依循情況下，造成經營模式常眾說紛紜、莫衷一是，使得對其理解是頗為重要的。因此，本研究擬整理相關文獻，建立企業經營模式形成的因素與構面，以提供爾後探討有關經營模式之參考。另外，為提供經營模式在實務上一可行的分析程序，本研究以永記越南子公司進行個案研究，依循經營模式形成的構面與因素進行分析，以期對經營模式之形成建立正確的觀念。經由文獻整理，經營模式的形成除受到企業內部構面的價值鏈活動、網絡關係及收入來源等因素影響外；並受外部環境構面諸多因素影響，以及公司所採取多項經營策略彼此相互搭配凝聚。繼而以深入訪談及實地踏查個案公司，以瞭解其經營模式，所獲得結果是永記越南子公司的收入有90%是來自台商企業及其網絡關係，其經營模式是一種「信任模式」，此模式係在越南市場採取市場滲透策略下，永記台灣母公司落實重視研究發展、照顧員工福利、與經銷商建立夥伴關係、自有資金經營等功能層級（部門）策略的結果。

The business model plays a central role in business performance, but the description of most documents is lacking and vague. There is no clear theoretical context to explore and analyze. In practice, enterprises do not know how to describe their business model. In the absence of norms to follow, the business model is often said to be different, and it is quite important to understand it. Therefore, this study intends to collect relevant literature and establish the factors and facets for the formation of business models to provide a reference for discussing relevant business models. In addition, in order to provide a feasible analysis procedure for the business model in practice, this study uses the case study of Yung-Chi's Vietnamese Subsidiary to analyze the formation and factors formed by the business model, in order to establish a correct concept for the formation of the business model. Through the literature, the formation of the business model is affected by factors such as the value chain activities, network relationships and income sources of the internal structure of the enterprise; and it is influenced by many factors of the external environment, and the various business strategies adopted by the company are mutually condensed. Then, in-depth interviews and field investigations of case companies to understand their business model, the result is that 90% of the income of the Yung-Chi Vietnamese Subsidiary comes from Taiwanese companies and their network relationships, and its business model is a ＂trust model.＂ This model is based on the market penetration strategy of the Vietnamese market. It is the result of the functional level (department) strategy of the Taiwan parent company that attaches importance to research and development, caring for employee benefits, establishing partnerships with distributors, and operating its own funds.