國際化與自由化為現代企業經營發展之重要趨勢，而近年來國內工資高漲、勞工 與環保意識抬頭，再加上國際間保護主義盛行，地區性之聯盟相繼形成，再再迫使走向企 業國際化，以創造競爭優勢，掌握市場先機。然而，企業在面對國外不同之經營環境與政 經文化背景時，應以何種進入模式(Entry Model)切入市場？又應以何種經營策略來運作海 外之子公司？廠商國際化之關鍵成功要素為何？文獻上有關此方面之實證研究並不多見。 　　其次，中韓兩國號稱兄弟之邦，其經濟之發展模式也頗為類似，但台灣之經濟一直是 以中小企業為主力，而韓國卻是極力培植大型企業財團，究竟中韓兩國中小企業其國際化 動機與目的、進入模式與經營策略是否不同，本研究擬就此點加以探討。而日本之產業及 經濟發展模式一向引導中韓產業經濟之走勢，且中韓兩國有許多中小企業均為日本大型企 業衛星體系之一員，究竟日本與中韓兩國中小企業之國際化模式是否相同？除少數之研究 針對廠商之國際化動機與目的進行討論外，尚未見有全盤性之實證研究。 　　本研究之目的在於探討中日韓中小企業之國際化動機與目的、關鍵成功要素，並比較 不同產業與公司特性之企業在國際進入策略、經營策略及經營績效等方面之差異性。研究 之結果顯示：中日韓中小企業在國際化過程中以韓國之中小企業在技術資源之掌握、生產 成本之考量、產品設計與開發能力、推廣能力、組織正式化程度及整體經營績效等方面之 重視程度顯著高於台灣及日本之中小企業。但在市場導向及產品品質優勢等方面之重視程 度則無差異。此外，若中小企業在國際化過程中，能將權力下放，使組織走向制度化，並 致力於產品之開發設計、降低生產成本及銷售市場之推廣時，其整體經營績效將愈高。

　　　　　Internationalization and liberalization of business activities have become two of the most important significant phenomena for the successful operations of contemporary enterprises. Recently, the inflation of worker wages, the severe requirements on labor benefits and environmental regulations, and the establishment of regional economic communities have further accelerated the firm's investment paces at the overseas marketplaces for gaining competitive advantages and market opportunities. Yet, firms operate in different countries with different political, legal, economic, and social/culture environments may have different operation and management patterns. Specifically, what are the most prevalence entry modes and management strategies for the local firms to operate their overseas subsidiaries？ What are the key success factors for the firm's effective overseas operations, previous empirical studies on these issues are limited. Secondly, whereas Taiwan and Korea are regarded as two of brother nations, their patterns of economic development are quite similar. However, Taiwan has been dominated by many small and medium enterprises, while Korea has been leaded by a few super conglomerates. Thus, whether the small and medium-enterprises of these two countries internalize their business activities with the same motivations, objectives, entry modes and management strategies is an interesting question. Yet, previous empirical studies are limited and do not integrate relevant research factors into a more comprehensive framework. The major purposes of this study is to identify the motivations, objectives, and key success factors for internationalization activties of the small and medium enterprises in Taiwan, Japan, and Korea, and to verify the similarities and differences of internationalization motivations, entry modes, management strategies and management performances among Taiwanese, Japanese, and Korean firms. It is fond that Korean small and medium firms tend to emphasize more on requiring technologies, lowering production activities than Taiwaese an Japanese firms. In addition, firms that exercise higher level of centralization and normalization, with more emphasis on product dosign and development, product costs reduction and market promotion tend to have higher overal management performances.