台灣汽車零組件企業赴大陸投資，基本上仍以獲取低成本製造優勢，以外銷第三國，及爭取大陸市場內銷市場，以擴大本身市場提昇經營層級為兩大目標；因為經營目標之差異，前者較重視台灣的高成本化不利經營環境及大陸低廉有利經營環境，其採取的兩岸分工，在有關原料採購、上游加工作業及外銷第三國職責，分權予大陸子公司負責，成本控制能力台商亦較弱；顯示台商對大陸投資的目標與所重視的環境因素、採取的兩岸分工及兩岸間相對經營能力強弱、彼此間有關聯性關係。

　　　　　 There are two main goals for Taiwan Auto Components Manufacturing Companies who had invested in Mainland. The first goal is how to acquire of low price manufacturing factors to get low cost competitive advantages. Basing on this advantage the companies could hold their export market. The second goal is how to build up the stand point in Mainland domestic market. These companies wish to upgrade their management capability through the resources of Mainland market. The companies who hold the low cost production goal, are sensitive of negative environment changes in Taiwan which make. The production inefficiently, and the environmental resources in Mainland. Besides they would delegate more authority to subsidiary in Mainland at the works such as procurement, manufacturing process, exploring export market. For the companies who hope to share Mainland market, more emphasize the marketing, export concentrate degree, R&D effort, and they also design suitable management specialization between both-sides.