中國總體經濟成長快速，物流業規模逐漸擴大，尤其加入WTO之後，對物流業的需求不只是量的增加，更需要質的提升。在金流及物流長久以來皆由國家所掌控下，中國官方終於釋放出第一張民營的物流中心牌照，由中外合資於東北地區成立S保稅物流中心。在全方位物流的定位下，S保稅物流中心不論在地理位置或未來的發展上皆占有舉足輕重之角色。藉由本研究瞭解S保稅物流中心在中國東北的佈局及發展，不僅可以窺探當前中國官方在物流產業上的規劃及建設，更可以深入瞭解中國政策環境及東北目前的開發情況，並凸顯中國東北區位的重要性，有助於未來有意朝大陸發展的企業更加掌握中國大陸地區於物流市場的潛在商機及市場。 / With the growing economic development in China, the domestic market for logistics is getting bigger than ever. Especially after China became a member of World Trade Organization (WTO), what is even more important to the logistic industry is the quality enhancement. Since banking and logistic industries have long time been controlled by the government, a bonded logistic center invested both officially and privately in Shenyang, which is one of the capitals in north-east of China, is no doubt a big step forward. This paper focuses on studying into the set-up of Shenyang Bonded Logistic Center and describing the current conditions in economic and political environment. Several logistic centers are also discussed in this paper. Through the study a lot of information is organized in the hope of offering a good reference for those who are seeking an opportunity in logistic operations in China. Some suggestions and recommendations for further studies are provided as well in the end of this paper.