本文討論的焦點是資本跨國移動後所面臨的異文化勞資互動問題，尤其是臺商在馬 來西亞遭遇到種種非預期的勞動條件時，他們如何在勞動過程中經由制度性勞動分工的安排 來維持一個可以創造利潤的勞動體制。本文假定後工廠內勞動過程中」族群分工」（ethnic division of labor）的安排，是臺商為了在異地求生存的一項相當重要的機制；而族群分工是需 要特定的勞動控制方式來維持。 在文章的安排方面，首先說明關來西亞臺商廠內勞動過程中族群分工的制度安排，重點 在於臺商外移後經由與異文化之員工間的互動經驗，如何在勞動過程中警整出一套制度性勞 動分工以維持其資本積累的順暢。其次，分析相應於上述勞動分工的勞動控制方式，並說明 其在勞動體制的光譜上是偏向專制或霸權體制。最後，討論臺商廠內之勞動體制得以形成的 基礎是什麼，在此作者會進一步討論勞工本身的經濟結構條件、國家對生產過程的干預方式 與程度以及族群作為一種社會資源的作用。

　　　　　The author discusses capital-labor relations within Taiwanese businesses operating in Malaysia. Both the transnational relocation of capital and the employment of workers with multi-ethnic backgrounds are new experiences for Taiwanese business operators. Complexities associated with the current business environment were not anticipated by Taiwanese businessmen interested in making overseas investments in the 1980s. However, most Association of South East Asian Nations (ASEAN) governments worked hard to attract foreign capital, going so far as to encourage labor importation. As a result, Taiwanese firms in Malaysia rely from Bangladesh, Indonesia, Thailand, Pakistan and India for production. Indigenous Malays are low on the list of preferred workers, and therefore have to accept factory positions in which they can be easily replaced. This unusual capital-labor relation is explained in terms of workplace labor regime theory—specifically, that labor control mechanisms were used by Taiwanese firms to create a profitable labor regime in Malaysia. To survive and expand, the Taiwanese entrepreneurs exploited conflicts in social ties among multi-ethnic workers. The argument is made that ethnic division according to factory labor processes is central to this labor regime.