被稱為無國境的今日的世界經濟，由於亞洲、太平洋圈經濟的成長，歐洲政治體系的激變，地域經濟的統合等原因，受到大大的改變。許多國家的企業為了求生存，除了不斷致力於日新月異的技術研究及新製品的開發，更是在國際市場中尋找發展空間。而企業之國際化成為時勢所需。 　　多國籍企業是小型企業欲發展為大型企業必須經營的過程，也是一國經濟發展的核心要素，更是世界經濟發展的原動力。而我國企業國際化之發展，有兩個重要途徑；其一為引進外來投資技術移轉「國內產業結構高度化」，其二對外投資技術移轉「提高我國產業國際水平分工」。依據國際經營資源之需求以及比較利益原則下，發展企業內國際產業分工的功能，採取「內部化管理」，適當安排企業內國際生產地與國際市場，提高國際合作，協助世界各國經濟發展，促進我國經濟於未來二十一世紀執牛耳之位。

　　　　　The so called Non-nation boundary of today's global economics is seem to have undergone a great deal of change due to the growth of Asia-Pacific economy, the turbulence incurred in European political system, the intergration local economy, etc. Enterprise of the vest majority of nations with a view to struggling for survival, besides being engaged in the fast-paced technology research and new products development, is further looking for additional room of development in international market consequently internationalization of enterprise is seem to have become an irreversible trend now and in the future. To become much-national enterprise is the route of "must", to be taken by small enterprise if it is the goal so desired; it is not only the core element of a nation's economic development but also the momentum of global economic development. There are two important steps to be taken for Taiwan's international enterprise development:（1）introduce foreign investment technology transition （high level structure of domestic production business）,（2）technology transition of out-going investment（promote Taiwan's production business in international horizon labor distribution）. According to the principle of profit comparison and the need of international management resource, enterprise development with respect to the function of international production labor distribution to adopt interim "management" , properly arranging international upgrading international cooperation, assisting economic development for other nations, one for necessary techniques and/or steps in older for Taiwan to become an indispensavle economic nation in the 21 century.