近年來，台商在中國面臨多重挑戰：勞動成本上升、市場競爭加劇、政策優惠減少，2018年開始的全球疫情與美中貿易摩擦更加劇了這種困境，促使眾多台商積極考慮重新布局、撤離中國。自初入中國市場以來，這些台商見證並參與了中國從計畫經濟向市場經濟的轉型過程，既是變革的見證者，也是推動者。而在全球經濟格局巨變的背景下，台商所展現的移動決策邏輯，遠比單純的經濟計算更為複雜且多元。
本研究以「願望—能力框架」為理論基礎，通過深度質性訪談，聚焦於台商回流決策過程中非經濟因素的運作邏輯。不同於過往多將非經濟因素視為附屬性考量的研究，本研究將其作為分析核心，嘗試補足過去以結構因素與經濟理性為主體的論述盲點。在中國市場的經濟紅利逐漸消退後，原本長期存在卻常被忽略的文化認同、家庭責任與社會連結等非經濟因素，因風險上升而變得更加突出，為台商移動提供了不同於過去的驅動邏輯。這些因素不僅可能驅動移動意願，也在某些情境中形成回流的適應挑戰，呈現出驅動與阻力交織的特徵。研究發現，非經濟因素在回流過程中具有動態轉化的角色，從初始的內在動機，到行動中的策略依據，乃至回流後的心理支撐或壓力來源，對台商的實際行動與適應結果皆有深刻影響。
台商回流不僅是資本流動的再配置，更是文化認同與生命意義的重新尋找。看似「不理性」的選擇，實則展現了移動行動者在困境中的主體能動性與文化情感的深層作用。

Taiwanese businesses in China have faced rising labor costs, intensifying competition, and declining policy incentives, pressures worsened by the global pandemic and U.S.-China trade tensions since 2018. These challenges have driven many to reconsider their presence in China. Having shaped and witnessed China’s shift from a planned to a market economy, their mobility decisions amidst global economic shifts reflect a logic far beyond simple economic calculations.
Using the “aspiration–ability framework,” this study examines non-economic factors in repatriation decisions through qualitative interviews. Unlike prior research prioritizing structural and economic drivers, it positions cultural identity, family responsibilities, and social networks as central to analysis, addressing gaps in economically focused discourses. These factors not only drive the desire to relocate but, in some cases, pose adaptation challenges during repatriation, embodying a dual role as both motivators and obstacles. Findings reveal that non-economic factors dynamically shape the repatriation process, serving as initial intrinsic motivations, strategic guides during action, and sources of psychological support or stress post-return, profoundly influencing both actions and adaptation outcomes.
Repatriation thus emerges not merely as a logistical or financial move, but as a process of reconfiguring one’s identity, relationships, and future. Seemingly "irrational" decisions often reflect deeper forms of agency and meaning-making amid structural uncertainty.