台灣中小企業透過申請上市櫃過程轉型之實例探討

Abstract

在台灣的經濟發展過程中，為數眾多的中小企業一直扮演著重要的角色。一般認為中小企業的競爭力來自效率與彈性。而中小企業的進入門檻低，競爭壓力大，適者生存，只有表現好的中小企業能存活，其他或者被淘汰，或者升格為「大企業」。中小企業要升格為「大企業」過程中，總面臨轉型之瓶頸，因而使企業成長受到阻礙。 台灣中小企業的公司規模若到了一定程度，在激烈的產業競爭的環境中，仍需在產品面、研發面及經營面積極轉型，以追求持續穩定的繼續經營，故本研究擬透過實務代表性個案來探討台灣中小企業轉型的過程。以期作為其他台灣中小企業轉型之參考。 依據本論文的研究結果，發現台灣中小企業往大企業邁進之轉型過程中，如果搭配申請上市櫃之規劃，在各類專家的輔導之下，將使中小企業的轉型更加順利，成功機會亦高，同時將間接使國家的稅收增加，並能促進產業的健全發展。

Small and medium enterprises play significant roles in Taiwan economic development process. Majority attribute the competitive ability of small and medium scale enterprises to the efficiency and flexibility. With low entry barrier and huge competitive pressure, only well performed small and medium enterprises can survive or become large enterprises, while others are eliminated through competition. During the small to large enterprises transformation process, many difficulties always obstruct the growth of enterprises. In order to seek stable and continuous operation under such challenging business environment, Taiwanese small and medium scale enterprises need to continually change their products, research and development focus, and operation models. The objective of this study is to investigate small and medium scale enterprises transformation process through one case study and focus on the following issues to this individual case. The result of this case study and related investigation concludes that Taiwanese small and medium enterprises transformation through applying IPO could increase the possibility to successfully transform to the large enterprises and indirectly contribute to the raise in Taiwanese taxation income and speed up the economic growth and development in Taiwan.