本研究的目主要間在以區選擇的角度探討臺商過去對大陸各省投資額與投資區選擇之決定性因素並比較不同商特性對於區位選擇的影響，以1991年~2002年9月赴大陸投資的臺商為研究對象。更具體而言，本研究以歸模型建立二個實模型：臺商大陸投資決定性因素實證模型及廠商特性實模型。經過實證分析結果顯示，1.生產成本是臺灣赴大陸投資區位選擇重要的因素；臺商赴大陸各省投資與外人直接總額及工業化程度呈現正相關，證明臺商投資傾向有群聚現象；另外一省之基礎邁設定整性亦與臺商投資呈正相關，顯示臺商對於投資環境十分要求。2.在廠商特性實證模中顯示臺灣投資仍多集中於沿海省份，但隨著在大陸投資經驗的增加，再投資時將願意進入較內陸、市場規模較小的地區投資；且在所有產業吸中商業及運業者在區位選擇時的偏好明顯的與其他產業有所區別，出口導向的廠商較傾向於投資在外人聚集之地，顯示廠商特性的確會影響臺灣之區位選擇。

The major purpose of this study is to investage the determinant of location choice of Taiwanese enterprises’ investment in Mainland China with an emphasis on the macroeconomics advantages of individual provinces among China and the different characteristics of every investment enterprise. The study period is form 1991 to 2002. More specifically, this study utilizes the regression method to establish tow empirical models: the macroeconomics factors model and the individual characteristics of firms’ model. Major findings of this study include 1. IN the macroeconomics factor model, we find that production cost is an important factor to influence Taiwanese enterprises’ location choice. Furthermore, Taiwanese enterprises tend to invest in the regional clusters where the total amount of foreign direct investment, the degree of industrialization and the infrastructure are high. 2. In the firms’ individual characteristics model, we find that at present, most Taiwanese enterprises still invest in coastal provinces. But with the increase of investment experiences in China, the firms are more willing to invest in the non-coastal, small market sized provinces. Finally, different industries will have different location preferences.