本文用哈佛個案撰寫分析台灣公司與日本企業合作的歷程，以台灣N公司為例，著重分析在合作過程中遭遇的管理，商業策略和財務層面及技術上的挑戰。個案主角YANG總在創業前一直在自動控制產業的外商擔任高級經理人，憑藉聲名遠播。但後來被公司背叛，產生了引退之意。
日本得知YANG總要引退，於是致電給他，希望能與他達成合作，共同開發大中華地區的市場。因為日本一直盼望能進軍大中國市場，只是先前在中國有失敗的經驗，於是轉而來找台灣人合作。
合作初期雙方合資成立「台灣N公司」，日本公司是大股東，於是公司制度、商業模式等都必須遵照日本的做法。但是日本公司的那一套做法在大中華地區窒礙難行，使得合資公司從西元2005年到2008年間問題層出不窮，這塊燙手山芋又該如何解決呢？
本個案提出了六個理論應用，觀點從大到小逐一檢視。從公司的管理面向切入，包含公司間的合作模式、人才的應用；以及探討企業在週轉金上的需求與融資決策的關係。

This article chronicles the collaboration between a Taiwanese company and a Japanese enterprise, using FASI Company as an example. The central figure in this case, Mr. Y, had been a senior manager in the foreign-controlled automatic control industry before starting his own business and had a stellar reputation. However, he felt betrayed by his former company, leading to thoughts of retirement.
Upon learning of Mr. Yang's intention to retire, the Japanese company, N Corporation, reached out to him with a proposition to collaborate and jointly explore the market in the Greater China region. N Corporation had been eager to penetrate the Greater China market, but their prior attempts in China had met with failure. Consequently, they turned to collaborate with individuals from Taiwan.
In the initial stages of the collaboration, they jointly established "Taiwan N Company," with the Japanese company as the major shareholder. Therefore, the company's structure and business model had to comply with N Corporation's practices. However, these Japanese practices were not viable in the Greater China region. Between 2005 and 2008, numerous issues arose, making the joint venture a challenging situation. How could they tackle this daunting task?
This case study presents five theories, examining viewpoints from broad to specific perspectives. It delves into various aspects of company management, encompassing collaboration models between companies, talent utilization, well-formulated business decisions, and the exploration of financial allocation within enterprises.

中文
1. 李誠（2020）。人力資源管理的12堂課。台北市：天下文化
2. 田士杰（2018）。外派人員及其眷屬外派期間社會網絡之研究-以承攬運送業I集團外派人員為例。﹝碩士論文。國立臺灣師範大學﹞臺灣博碩士論文知識加值系統。 https://hdl.handle.net/11296/z3e5st。
3. 莊芷芸（2015）。中小企業信用保證基金的運用 -以A公司為例。﹝碩士論文。萬能科技大學﹞臺灣博碩士論文知識加值系統。 https://hdl.handle.net/11296/b8693a。
4. 丁志帆（2022）。從夥伴關係觀點探討合資企業之衝突管理-以I公司為例。﹝碩士論文。國立成功大學﹞臺灣博碩士論文知識加值系統。 https://hdl.handle.net/11296/hy3sha。
英文
1. Grosse, R., & Kujawa, D., (1992). International Business: Theory and Managerial Applications. Boston: Irwin Publishing.
2. Ondrack, D. A. (1985). International human-resources management in European and North-American firms. International Studies of Management & Organization, 15(1), 6-32.
3. Emerson, R M (1976). "Social Exchange Theory". Annual Review of Sociology. 2: 335–362. doi:10.1146/annurev.so.02.080176.002003.
4. Ellarm, L.M(1991). Life cycle patterns in industial buyer-seller partnerships, International Journal of Physical Distribution and Logistics Management, 21, 12-21.
5. Hill, C.W.L. & Jones, G.R., Strategy Management Theory, USA, Houghton Mifflin(1998)
6. Lambert, Emmenihainz D.M. & Gardner J.D. (1996). So you want a partner, Markerting Management, 5, 25-41
7. IR Macneil(1980). Power, contract, and the economic model, Journal of Economic Issues
8. Wernerfelt, B., 1984, “A Resource-Based View of the Firm,” Strategic Management Journal, Vol. 5, No. 2, 171-180.
網路
1. 中華人民共和國第五次全國人口普查。維基百科https://zh.wikipedia.org/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E7%AC%AC%E4%BA%94%E6%AC%A1%E5%85%A8%E5%9B%BD%E4%BA%BA%E5%8F%A3%E6%99%AE%E6%9F%A5
2. 自動化。維基百科
https://zh.wikipedia.org/zh-tw/%E8%87%AA%E5%8A%A8%E5%8C%96
3. 工業革命3.0。MBA智庫
https://wiki.mbalib.com/zh-tw/%E7%AC%AC%E4%B8%89%E6%AC%A1%E5%B7%A5%E4%B8%9A%E9%9D%A9%E5%91%BD
4. 蒸汽機。識點百科
https://shidian.baike.com/wikiid/6504264673798293305
5. 工業史-工業革命。陳鍾誠
https://medium.com/%E4%B8%96%E7%95%8C%E6%AD%B7%E5%8F%B2/%E4%B8%96%E7%95%8C%E5%8F%B2-%E5%B7%A5%E6%A5%AD%E9%9D%A9%E5%91%BD-6ab1c72a1a86 （Aug, 2018）
6. 企業需要資金的時候怎麼辦，林詩梅
https://www.legis-pedia.com/article/company-enterprise-organization/790 (Nov, 2022)