根據李榮福(107)台灣西進的投資空間不斷受到打壓，越來越多台灣中小企業配合政府進行新南向策略，往東南亞與澳洲發展，特別是製造與成衣產業。本研究以決策實驗室探討影響台灣中小企業南向決策之關鍵因素，透過中外文獻研究，建立台灣中小企業建立台商南向決策關鍵因素的層級結構，得到6大構面與16項準則，並透過專家訪談找出台商南向決策關鍵因素。本研究樣本為曾進行南進策略的台灣中小企業中的6名主管及1名職員，分析結果顯示「良好人際關係」為最對決策具有影響力的構面，而「政府優惠構面」則為對決策最有影響力的構面。研究建議提出台灣中小企業應該在當地成立商會，以提高對政府之議價能力並分享情報減少資訊缺口。

As Taiwan‘s economic development in the China is being constrained(Lee, 2018), more and more small and medium sized Taiwanese businesses (SME) are cooperating with the government in a new southbound strategy to develop in Southeast Asia and Australia, especially in the manufacturing and garment industries. In this study, Decision Making Trial and Evaluation Laboratory (DEMATEL) is used to explore the key factors affecting SME’ southbound decision-making process.
Through the research of Chinese and English literatures, this study the established hierarchical structure of the key factors for SME’s southbound decision-making, resulting in 6 dimensions and 16 factors. Through expert interviews, we identified the key factors for the decision-making of Taiwanese southbound SME. This study sampled 6 Taiwanese supervisors and 1 employee from SME that had implemented the southbound strategy. The analysis showed that “good political relations” are the most influential factors for decision-making, and “the local government’s preferential factor” is the most influential factor of decision making. The study suggests that Taiwanese SMEs should establish local chambers of commerce to increase their bargaining power and share intelligence to reduce information gaps.

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