中國是台灣海外投資金額最高的區域，在中國大陸有5萬多家台資企業，長期居留的台商及眷屬則有上百萬人以上。台資在中國外資由經濟學人雜誌的統計數據，認為台資應該是中國大陸最大「外資」。當台灣的經濟與投資條件變動，西進中國的企業，希望以過去在台灣的成功經驗移植到中國，可以在中國找到新的契機與事業的展擴。
本研究之研究者曾先後服務於位於蘇州的台資電子被動元件產業與建築產業，在服務期間發現電子公司投入很多心力來經營，但是公司的獲利一直無法有所突破；而建築產業公司則恰恰相反，經營沒有電子公司來的複雜與費心，獲利卻遠高於電子公司，本研究便是探討為何兩種產業的情況會有如此大的差別。
針對蘇州的經營環境進行質性分析，也將兩家公司的財務報表進行收集與財務指標分析，本研究發現造成電子公司與建材公司獲利能力差異的最主要原因是產品的定價權，由於電子產品價格國際化,且產品標准無差異化,面對國際大廠的價格惡性競爭,只能殺價競爭,而房地產業因土地由政府掌控, 處於非自由競爭市場,且不同區段有不同價格, ,產品無法標准化,加上中國人民認為房地產具有投資保值置產的偏好,故建商擁有價格決定權,因兩種產業分處價值鏈不同的區段，電子公司幾乎無產品定價權，在原材料飆漲時，只能自行吸收成本，且設備成本高，而建材公司在產品定價權上則具有高度的決定權。

The Mainland China is the area which has the highest investment of Taiwanese businesses. There are more than 5,000 Taiwanese businesses and more than one million Taiwanese in China. According to the statistics, Taiwanese capital is the largest foreign capital in China.
The researcher of this research has worked in both an electronics manufacturing company and a construction materials supplier. We saw a strange phenomenon that in the electronics manufacturing company, they have made lot of effort to operate the company, but the profit is very low. On the other hand, the construction materials supplier spends less effort than the electronics manufacturing company but the profit is much higher. This research hopes to find the reason cause the differences between these two companies.
This research analyzes the operating environment of SuZhou, China and the financial statement of both company. The result indicates that the major reason cause the difference of profitability is the pricing power. The electronics products are highly standardized, and the severe competition causes cost down. On the other hand, the construction materials industry has extremely high pricing power.

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網站部分
1. 蘇州統計調查公眾網
http://www.sztjj.gov.cn/
2. 中國蘇州網
http://www.suzhou.gov.cn/
3. 蘇州市商務局網
http://www.szhboftec.gov.cn/