中國大陸長三角台商經營策略之研究：對2008年勞動合同法實施之因應

Abstract

在2008年勞動合同法實施以後，儘管大陸台商的經營困難已日益加重，但目前仍有相當數量的台商繼續留在中國大陸。本文探討在這樣的大環境之下，中國大陸台商如何使用不同經營策略以達到存續目的。我們認為，研究台商經營策略對瞭解中國大陸當前投資環境可謂相當重要，不僅如此，對台商經營策略進行經驗研究更具有理論意涵。目前現有文獻多聚焦於政商關係對於台商的重要性，但本文發現，政商關係的作用有其限制，當前許多台商已選擇其他策略，包括企業的當地化，以回應日益繁瑣的勞動監察。 透過對蘇州與常州地區多位台商主管進行深入訪談，我們發現，現階段大陸台商主要面臨四項經營困境，分別為: 1)日漸頻繁的勞資爭議、2)日趨嚴格的勞動監察、3)勞動力供給持續缺乏、4)勞工薪資成本與社會保險成本不斷上升。在經營策略方面，為了處理前三項困難，即降低在勞資爭議、勞動監察、與勞動力供給的困境時，大陸台商可能仰賴與當地勞動部門發展良好的政商關係。 然而，在降低政府勞動監察的力度方面，政商關係在今日已無法發揮如過往般的效果，因此，許多台商傾向於使企業當地化，以減緩地方勞動部門檢查的頻率與強度。更重要地，在處理第四項困難，即薪資與社保成本的上升時，採行企業當地化策略有其效果，尤其在社保成本方面更為明顯。這是因為，中國大陸地方政府對於陸資企業的監管強度往往不如外資企業，因此，許多台商藉由企業當地化，以降低政府對於勞動監察、及降低社保成本的支出。在企業當地化的具體操作方面，本文也發現，此策略共有兩種模式：第一是將公司的所有權，從台資直接轉變為陸資，具體作法經常為將所有權轉移至大陸籍配偶等；其二是台商企業與具緊密聯繫的陸資公司合作，以代工形式委由陸資公司生產產品。我們發現，這兩種作法可以較有效地處理第三項與第四項困難。 除此之外，本研究也發現到自動化生產已成為台商解決上述經營困境的普遍途徑，尤其在減緩第三項與第四項困難具相當成效，只是本研究之焦點並非放在自動化生產，故對此研究方向尚稱初探，還有待後續研究者繼續探討下去。

In China, many Taiwanese enterprises have encountered more difficulties in their operation since the 2008 Labor Contract Law was implemented. But there are still many Taiwanese enterprises who are willing to continue to stay in China. This Thesis examines how Taiwanese enterprises use different management strategies to achieve the goal of continuing operations in China. We believe that the study of Taiwanese enterprise’ strategy help understand China's current investment environment. In addition, studying the management strategy of Taiwanese enterprises has theoretical implications. At present, the existing literature focuses on the importance of the relationship between Taiwanese enterprises and Chinese local government. However, we find that this relationship has its limitations. Many Taiwanese enterprises have chosen other strategies, including the localization of enterprises, to respond to the increasingly tedious labor inspection. Based on in-depth interviews with Taiwanese entrepreneurs and managers in Suzhou and Changzhou city, we found that Taiwanese enterprises in China have now faced four major operating difficulties: 1. Frequent labor disputes. 2. Tedious labor inspection. 3. Lack of labor supply. 4. Rising labor cost including social insurance. In order to deal with the first three difficulties, Taiwanese enterprises in China usually rely on the good relationship with local labor inspectors. However, in order to reduce the intensity and frequency of government's labor inspection, maintaining good relationship between local governments and Taiwanese enterprises is not enough. As a result, many Taiwanese enterprises choose another strategy. To dealing with the fourth difficulty, that is, to reduce the rising labor cost, particularly the cost of social insurance, localization is very effective. This is because Chinese local government usually pay more attention to inspect foreign enterprises than to regulate local enterprises. Accordingly, many Taiwanese enterprises localize their companies in order to ease the labor inspection and to reduce social insurance cost. We also found that there are two modes of this strategy: First, Taiwanese enterprises can directly change the ownership structure of their company. The most common way is to transfer the ownership to their Chinese spouses. By doing so, the company becomes a local Chinese enterprise. Second, Taiwanese enterprises may closely corporate with a local Chinese company in the form of OEM to produce their products. In addition, we also found that automation has become a common way for Taiwanese enterprises to solve these aforementioned operational difficulties. This would require further study in the future.