隨著台海兩岸經貿往來密切，發展迅速，客觀上對銀行業提出了許多服務要求，為兩岸金融業的合作提供了廣闊的空間。本文通過採用數據包絡分析法和共同邊界成本函數比較分析了兩岸商業銀行的成本結構及效率差異，實證結果表示大陸商業銀行的成本效率要高於台灣銀行。對這一結果的可能性解釋是大陸銀行的資產規模要遠高於台灣銀行。銀行總資產越高，其獲取低投入要素價格的市場能力越強，因此生產成本更低，成本效率更高。台灣和大陸商業銀行有必要發揮自身的優勢，通過各種方式和渠道，加快兩岸銀行界合作的進程。 / With cross-strait rapid economic development and trade exchanges, huge business investments have induced a great demand for financial services and provided a broad space for cross-strait cooperation. This paper adopts data envelopment analysis and meta-frontier cost function to compare and analyze the different cost structure and efficiency of mainland and Taiwan commercial banks. The empirical results reveal that cost efficiency of mainland commercial banks is higher than Taiwanese ones, which is maybe caused by the larger bank size and total assets. The larger the size of banks, the higher the market power for reaping the benefits of low input prices, thereby resulting in a lower cost of production and a higher cost efficiency. It is necessary for mainland and Taiwan commercial banks to develop their own strengths to accelerate the process of cross-strait cooperation in the banking sector through various means and channels.