本研究通過對 11 名在臺灣創立與經營餐飲業的香港移民進行研究，以瞭解香港人：
1. 移入臺灣的動機與路徑為何?
2. 在臺灣創業的動機為何?
3. 在創業過程中面對的挑戰與創業策略為何?
本研究利用多個案歸納法，以飲食文化與移民創業策略切入分析訪談與次級資料，研究發現香港人：
1. 主要移入臺灣動機與路徑分兩大類，第一類為商業投資，以投資移民方 式移民臺灣，於臺灣發展事業與定居；第二類是為了家庭與生活，而移入路徑以依親移民為主，他們的家人或伴侶擁有臺灣國籍，以此移民臺 灣生活。其次為以就學方式定居臺灣，他們來臺就學後發現臺灣生活適 合他們，因而定居臺灣。
2. 除了因投資移民需在臺創業外，其餘香港人的主要創業動機分為三類， 第一類為追求夢想，在臺灣完成他們的創業夢；第二類為追求理想收入以滿足生活所需，因臺灣工作薪水對比香港相對較低，創業成為他們獲得較高收入的途徑，同時享有理想生活；第三類為滿足市場，他們發現市場上的供需缺口，因而創業。
3. 在創業過程中受文化差異問題阻礙，港臺飲食文化在習慣、消費與經營模式及接受跨文化上都存在明顯差異，香港移民創業家以三種味道經營策略，即傳承味道、宣揚味道與創造味道，以不同味道經營方式，如調整口味、菜單等以應對文化差異的影響；而非味道經營的策略為差異化進入市場；整合業務與擴展通路生存；水平擴張與多品牌發展，於創業過程中不同階段發揮作用。此外，臺灣沒有香港人的族群聚居區，香港移民創業家多混合個人與本地人際網絡以利創業。
本研究深入瞭解香港移民創業家在臺灣創業的過程，討論香港人的移民動機與路徑、創業動機、創業過程中的挑戰與策略，期為在臺灣新移民創業議題作出貢獻。

This research aims to study Hong Kong immigrant entrepreneurs in Taiwan to understand Hong Kong people:
1. What is the motivation and path of moving to Taiwan?
2. What are the motivations for starting a business in Taiwan?
3. What are the challenges faced and entrepreneurial strategies used in the process of starting a business?
Data were collected from 11 Hong Kong immigrant entrepreneurs. This research is based on the Multi-Case Inductive Method, through the food culture and immigrant entrepreneurial strategies to establish an analytical framework for analysis. Found that Hong Kong people:
1. Main motives and paths for moving to Taiwan are divided into two categories. The first category is business investment, they are immigrating to Taiwan by investment visa, developing their business and settling in Taiwan. The second category is for family and living life. The immigration path is mainly based on dependents visa, their family members or partners are Taiwanese and they immigrate to Taiwan for living life. The other path is study visa. After they came to Taiwan for studying, they found that life in Taiwan was suitable for them, so they settled in Taiwan.
2. Except for the need to start a business in Taiwan due to investment immigration, the main motivations of the rest of the Hong Kong people to start a business are divided into three categories. The first category is to pursue dreams and complete their entrepreneurial dreams in Taiwan. The second category is to pursue ideal income to meet living conditions. Because Taiwan’s work salaries are relatively low compared to Hong Kong’s, entrepreneurship has become a way for them to obtain higher income and enjoy an ideal life at the same time. The third category is to meet the market, they find the supply and demand gap in the market, so they start a business.
3. Obstructed by cultural differences in the process of starting a business, the food culture of Hong Kong and Taiwan has obvious differences in habits, consumption and business models, and acceptance of cross-culture. Hong Kong immigrant entrepreneurs use three flavor business strategies, namely inheriting flavor, promoting flavor and create flavors. They use different flavor management methods, such as adjusting tastes, menus, etc. to cope with the impact of cultural differences. On the other hand, non-flavor business strategies are (1) differentiated to enter the market, (2) integrate business and expand channels to survive and (3) horizontal expansion and multi-brand development in entrepreneurship different stages in the process. In addition, there is no ethnic enclave for Hong Kong people in Taiwan, and Hong Kong immigrant entrepreneurs tend to mix personal and local networks to facilitate their entrepreneurship.
Through an in-depth understanding about the process of Hong Kong immigrant entrepreneurs starting their businesses in Taiwan, this study explores the motivation and path of moving to Taiwan, motivations for starting a business, and the challenges faced and entrepreneurial strategies used by Hong Kong immigrant entrepreneurs. It contributes significant information to the issue of new immigrant entrepreneurship in Taiwan.

論文審定書 i
誌謝 ii
摘 要 iii
Abstract iv
目錄 vi
圖目錄 vii
表目錄 viii
第一章 緒綸 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究問題 2
第四節 研究流程 3
第二章 文獻探討 4
第一節 移民（Immigrant） 4
第二節 移民創業（Immigrant Entrepreneurship） 5
第三節 臺灣移民政策 10
第四節 香港人在臺創業概況 11
第三章 分析理論架構 14
第一節 飲食文化 （ 味道的經營） 14
第二節 移民創業策略(非味道的經營) 18
第四章 研究設計 22
第一節 研究方法 22
第二節 研究個案介紹 26
第五章 研究發現與分析 41
第一節 為何而來 41
第二節 創業資本與味道經營策略 43
第三節 創業資本與非味道經營策略 50
第六章 結論與建議 55
第一節 研究結論 55
第二節 研究建議 56
參考文獻 58
附錄一 訪綱 62

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