近年外資在中國投資日益增多，成為中國政府所重視的經濟政策導向之一，改革開放後，相關法制和制度逐漸健全，藉以吸引更多的外國資金流入，帶動中國經濟蓬勃發展。 中國大陸反壟斷法於2008年8月1日正式生效，對於外資企業造成一定程度的影響，特別是對於外資企業併購所涉及的經營者集中和濫用知識產權所造成的市場支配地位，在反壟斷法施行後，受到全球欲投資中國的外資矚目。 外資在中國欲從事相關的併購和商業行為，除了中國特殊固有的國情外，加以中國知識產權之保護與反壟斷法之立法，讓外資受到相關的限制。中國國情特殊、市場廣大，在政治和經濟上的影響力不可小覷，各國都希望拓展大陸市場，而運用知識產權的排他性為取得市場支配地位最快速的手段，但如何與中國反壟斷法衡平，避免受到有關機關的反壟斷審查以及懲罰，是外資在進入中國市場時需要考慮的要點。 本文企圖從可口可樂收購匯源、中國微軟黑屏事件兩個案例分析中，歸納出中國政府對於外資併購和壟斷所採取之態度，以及中國反壟斷法與知識產權適用上的平衡交錯，並且在結論與建議上提供外資及台商在反壟斷法施行後經營知識產權所應當留意之處。 / In recent years, foreign investments in China have been increasing because of Chinese Government's economic policy and global economic trends. The gradually improved investment regulations in legal system and environment attract more and more foreign capital inflows, and led China's economy to flourish. China’s antimonopoly law had effect on August 1, 2008, and had great impacts on foreign enterprises, especially in mergers and acquisitions and market power to which is contributed by the exercises of intellectual property rights. Foreign companies must consider China's special national conditions. Besides, protections of China's intellectual property rights and anti-trust legislations also exercise restraints on foreign investments in China. All countries want to develop the market in China, while the exclusive use of intellectual property rights in order to achieve a dominant market position is the most rapid means, but how the Chinese anti-monopoly law equitable to the exclusive IPR would be the key point. Foreign investors who are entering the Chinese market need to consider the main points of the authority concerned in antitrust law reviewing and punishments. From the acquisition case of Coca-Cola and Huiyuan and Microsoft case in China, this thesis attempts to draw a conclusion of what attitudes towards foreign companies Chinese Government would take in the future.In order to summarize how to balance China's anti-monopoly law and intellectual property rights for foreign mergers and acquisitions. Also, remind Taiwanese investor of business tips from the legal and business points of view.