由於全球化的發展，目前多數企業均向世界各地拓展業務，跨國間的業務貿易往來極為頻繁。企業不僅設立於母國公司之所在地主國，生產基地、倉儲物流、行銷中心等也會隨著資源及成本等有利因素，設置於全球不同的國家。
本篇論文著眼於多國籍企業海外進入模式之選擇，以進入東歐國家之捷克、匈牙利、波蘭和俄羅斯為主要研究市場。此外，多國籍企業則選擇以台灣、日本及韓國為母國公司之企業為研究對象。影響海外進入模式的決定因素包括內在決定因素－R&D強度及國際化經驗；外在決定因素則包括文化差距及政治風險。
透過質性研究方法，從台灣宏碁、日本新力及韓國三星進入東歐捷克、匈牙利、波蘭及俄羅斯市場的研究中發現，內在決定因素－R&D強度及國際化經驗較外在決定因素－文化差距及政治風險之重要性較低。尤其不同國籍之企業在進入新的國外市場時，文化差距的問題是其選擇不同進入模式之重要考量因素。

Owing to the development of the global economy, most firms are now expanding their realms across the nations. Companies are not simply located in their home countries; the plants, warehouses, distribution centers were built up in terms of the advantageous resources and cost benefits in different countries instead.
This research mainly focuses on the foreign entry modes adopted by multinational enterprises within Eastern Europe in which the markets of Czech Republic, Hungary, Poland, and Russia are studied. Besides, the multinational enterprises based on three different nationalities-Taiwan, Japan, and Korea, are investigated. The decisive factors for the selection of foreign entry mode include the internal determinants, e.g. (i.e.) research intensity and international experience, and the external determinants, e.g. (i.e.) cultural distance and political risk.
On the basis of the qualitative research of Acer, Sony, and Samsung Corporations entering the markets of Czech Republic, Hungary, Poland and Russia in Eastern Europe, we can conclude that the internal determinants –research intensity & international experiences are less weighted than the external determinants-cultural distance & political risk. Particularly, different nationality-based enterprises will concern the adoption of different foreign entry mode due to the cultural distance when entering a new foreign market.

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Website
Acer in Czech Republic http://www.acer.cz
Acer in Hungary http://www.acer.hu
Acer in Poland http://www.acer.pl
Acer in Russia http://www.acer.ru
Acer Organization Chart http://global.acer.com/about/organization.htm
CEFTA Official Website http://www.cefta.org/
Czech Republic http://www.cia.gov/cia/publications/factbook/geos/ez.html
Eastern European Nations http://www.cdc.gov/travel/easteurp.htm
European Union http://europa.eu.int/
Geert Hofstede Cultural Dimensions
http://www.geert-hofstede.com/hofstede_dimensions.php
Hungary http://www.cia.gov/cia/publications/factbook/geos/hu.html
Poland http://www.cia.gov/cia/publications/factbook/geos/pl.html#Intro
Russia http://www.cia.gov/cia/publications/factbook/geos/rs.html
Samsung Corporation http://www.samsung.com
Samsung in Hungary http://www.samsung.com/hu/index.htm
Samsung in Russia http://www.samsung.ru/about/
Samsung R&D expenses in 2003
http://www.samsung.com/AboutSAMSUNG/ELECTRONICSGLOBAL/CompanyProfile/InvestmentinRD/
Sony Corporation http://www.sony.net
Sony Organization Chart
http://www.sony.net/SonyInfo/CorporateInfo/Data/organization.html
Sony in Czech Republic http://www.sony.cz
Sony in Hungary http://www.sony.hu
Taiwan vs. Czech Republic cultural difference
http://www.geert-hofstede.com/hofstede_dimensions.php?culture1=89&culture2=22
Taiwan vs. Hungary cultural difference
http://www.geert-hofstede.com/hofstede_dimensions.php?culture1=89&culture2=40
Taiwan vs. Poland cultural difference
http://www.geert-hofstede.com/hofstede_dimensions.php?culture1=89&culture2=70
Taiwan vs. Russia cultural difference
http://www.geert-hofstede.com/hofstede_dimensions.php?culture1=89&culture2=73