本文旨在探討在此全球化趨勢下， IT產業在兩岸如何進行分工與佈局。研究結果顯示，臺商到大陸投資IT產業，呈現垂直分工與水平分工併存的現象，隨著大陸市場開放及產業群聚之發展，臺灣廠商生產活動移往大陸的情形愈來愈普遍。臺灣母公司主要負責研發設計、行銷和財務調度等業務。面對全球化競爭，未來臺商應更重視研發和創新，不斷強化己身的能耐基礎（competence base），提升國際營運能力，並強化整合能力和管理效率。政府則應制訂前瞻性產業政策，充分掌握現有優勢所提供的有限機會窗口，建立國內IT產業新的成長動力（growth engine），誘導及鼓勵廠商從事關鍵零組件及新產品之研發，協助廠商強化其既有的整合競爭優勢。

　　　　　The main purpose of this study is to carry out an investigation into the strategy of the division of labor investing in Mainland China by Taiwan's manufacturers across the Taiwan Strait. The results of the research reveal that the motives of Taiwanese manufacturers investing in mainland are market retention and a reduction in production costs, and that the direct investment by Taiwan's industries in the mainland has gradually become localized. According to the division of labor of Taiwanese enterprises operating across the Taiwan Strait, from the viewpoint of manufacturing activities, whilst both vertical and horizontal division of labor exist, we find that more and more manufacturing activities are being transferred to the mainland. Nevertheless, marketing, R&D and other non-manufacturing activities tend to remain in Taiwan. Generally speaking, the profitability of Taiwanese enterprises in the mainland reflects back on the whole dividend of the parent company in Taiwan. We assume that the strategic choices of Taiwanese manufacturers involve the appropriate arrangement of the division of labor and utilization of their comparative advantages in both Taiwan and Mainland China. However, we believe that government intervention is not a good way of helping these enterprises to successfully achieve their targets.