台灣國內金融市場在市場飽和、競爭日益激烈的壓力下，向外發展是為日趨飽和的國內金融市場，取得出路的一個方式。 經濟部投資業務處統計資料顯示，2005年台商在大陸投資佔我國對外總投資比重之70.62％，隨著大陸經濟快速發展造成的磁吸效應，在大量台灣企業外移至大陸的前提下，台灣銀行業不得不跟隨客戶腳步前進，而隨著大陸金融市場業務規模的逐步擴增，大陸市場成為外資銀行重點目標之際，台灣銀行業卻受限於兩岸情勢低迷，面對龐大商機卻乏力掌握。 隨著台商赴中國投資之規模日益擴大，投資金額逐步增加的情況下，台灣銀行赴中國大陸設立據點的主要考量是放在台商圈，但在中資銀行搶占地盤下，績優台商客源正逐漸流失，縱使順利登陸兩年後正式成立分行，恐怕時不我與。是以台灣銀行業雖有意前進大陸市場，然在法令等諸多外在因素限制下，現階段台灣銀行業進入大陸市場，實際可行之模式，經本文整理，歸結出台灣銀行業進入大陸市場之四種可行模式： （1）獨立設立分支據點—直接。（2）獨立設立分支據點—間接。（3）結合外國銀行登陸。（4）參股或併購大陸當地銀行。 並以研究人目前服務之台灣工業銀行作為個案，探討以其現況進入大陸市場之可行性，同時以同為工業銀行之中華開發工業銀行作為比較。 當然台灣銀行業在憧憬大陸龐大商機而進軍大陸時，也得面對在大 陸營運將可能遭遇展業、授信、資金及信用等不同的風險，因此台灣銀行業在前進前亦需自行評估。 本研究除研擬出台灣銀行業在現行兩岸法令規範下，台灣銀行業進軍大陸市場的可行模式外，並分析若個案銀行發展大陸市場之可行途徑與不可行處，以俾個案銀行在進行相關計劃時，提供一個可供參考的思考方向。 / Under the pressure of the saturated market and intense competition, it is essential to develop overseas markets as a way out for the gradually saturated financial markets in Taiwan. According to the data of the Investment department of Economic Bureau, it indicates that the investment in Mainland China in 2005 stands for 70.62% of our total overseas investment. Such a magnet effect is resulted from the China rapid economic growth in recent years; nevertheless, Taiwan banking industry has to follow the customers’ step with this tremendous trend of a large number of Taiwan enterprises moving toward China markets. Followed by the gradual enlargement of China financial market and business, China market obviously becomes the target of foreign banks; however, restricted by the downtrend cross the Strait, Taiwan banking industry is getting a weak grip of this massive business opportunity. With the increasingly growth of Taiwan investment scale and amount invested in China, the primary that Bank of Taiwan went to establish branches in China is mainly focus on Taiwan investors in China, but under the fierce competition with China owned banks, the excellent Taiwan investors are gradually losing. Despite Bank of China has successfully set up the branches for two years, the timing seems a little bit too late for entering into China market. Hence, restricted by many of external factors and laws, the practical and feasible models for Taiwan banking industry to enter into China in the current stage are as included in the book. Upon discreet analysis from this book, there are four feasible models of how Taiwan banking industry enters into China markets. (1) Independently set up branches (Direct mode) (2) Independently set up branches (Indirect mode) (3) Allied with the foreign banks to enter into China markets (4) Partnership with China local banks by means of shareholding or acquisition Taking the researcher’s present working Industry Bank of Taiwan as example, it is to discuss the feasibility of entering into China markets in its current conditions; concurrently, it is taken as to compare with Chinese Development Industrial Bank (Industrial Bank). Certainly, Taiwan banking industry is confronting different risks in terms of set up, capitalization and credit business. Consequently, Taiwan banking industry has to make an elaborative evaluation before moving toward China markets. Under the existing laws and regulation, Taiwan banking industry may as well do analysis regarding the feasibility or infeasibility of individual bank entering China markets, which provides the individual bank with another thought to facilitate the project when marching toward China markets.

根據我國經濟部投資審議委員會民國83年所做統計，從民國80年至民國83年2月止，我國企業赴大陸投資之家數經報備者計10,003件，金額達美金3,709,415仟元，平均每家投資額僅37萬美元。由此可見，台商赴大陸投資者多為中小企業。 　　我國中小企業佔全體廠商家數高達98%，以勤奮及彈性兩大特點，創造了所謂的台灣奇蹟，成為我國政府遷台以後40多年間經濟穩定成長的主力。民國75年開始，台灣面臨了台幣升值、勞動力缺乏、環保嚴格、土地上漲等不利因素，出口導向的我國廠商逐漸在國際市場中喪失價格競爭優勢，政府與業界一片升級與轉型呼聲。在此同時，海峽兩岸的對立型態出現轉機，政府在民國79年宣佈開放廠商以間接的方式赴大陸投資，在此之前，中小企業早以其靈活的速度，於政府大陸政策尚未明朗化時，就憑著冒險犯難的精神，摸索出自己獨特的投資模式。由以往身居國內熟悉的環境，推展到一個在政治、經濟、社會各方面均不相同但卻擁有誘人機會的市場一他們是如何進行規劃？如何進入？績效如何？面對何種困難？如何克服……等問題，相信是許多不同層面人仕所關心的課題，然而有關中小企業方面的研究，卻並不多見。 　　鑑於中小企業一般而言均較保守，面對問卷調查時配合意願多不高，所得資料之信度與效度造成研究者相當大的困擾。因此，本論文遂採取個案深入訪談的方式，直接與受訪企業主管人員晤談，針對中小企業大陸市場進入模式之規劃、選擇、調整等方面搜集資料，配合學理基礎進行分析整理與推導命題，最後並達成下列結論： 　　1.中小企業藉由控制力的取得，可提高大陸市場經營自主性。 　　2.中小企業藉由集中資源及快速進入市場可與大企業抗衡。 　　3.中小企業藉由強化本身策略性資源可提高談判地位。 　　4.中小企業藉由構建穩定的營運組織可提高經營績效。