中小型企業一直在台灣的經濟發展過程中佔有非常重要角色。然而 自1986年開始,台灣整個大環境有了很大的改變,有大部分的中小型企業開始追尋低成本的生產發展,而轉向海外投資設廠,這份研究主要是探討台灣中小型企業公司,向海外發展的動機與國際化的認知,並加以分析台灣中小企業轉往國際化之海外市場行銷模式及遇到國際貿易經營、管理等問題為主要核心。 Small and Medium Size Enterprises (SMEs) have played a very important part in Taiwan’s economic development. However, since 1986 there have been major changes in the macroeconomic environment in Taiwan. Large numbers of Taiwanese SMEs moved their operations overseas to low-cost production destinations. This paper will examine the motivation for internationalization among Taiwan’s SMEs. It will analyze the current state of their overseas operations, their levels of internationalization, the business models adopted to develop overseas markets, and the problems encountered in trans-national marketing and management.