台灣自加入世界貿易組織（WTO）後，已對於服務業市場進行逐步開放，然面對全球服務貿易自由化之趨勢，以及我國產業結構面臨調整轉型之際，政府欲藉由服務業之發展，帶動經濟成長，使服務業成為我國經濟發展的新動能。由2004年行政院所提出「十二大服務業發展綱領及行動方案」至2009年推動的「服務業發展方案」，未來持續推動六大新興產業、十大重點服務業等細部措施，可看出政府近年來對於服務業的國內發展和對外拓展重視程度不斷增加，期望能將整體服務業的附加價值提升，創造就業機會，增進整體經濟與生活品質。 台灣於2002年加入世界貿易組織，服務業開放承諾項目共計119項，惟對中國大陸並未按照入會承諾履行開放義務，直到2010年6月29日，我國與中國大陸簽署兩岸經濟合作架構協議（Cross-Straits Economic Cooperation Framework Agreement; 以下簡稱ECFA），開啟兩岸經貿自由化之契機，依兩岸經濟合作架構協議第4條規定，雙方後續將推動服務貿易協議，進一步開放服務業市場，未來我國將面臨服務業對中國大陸履行入會承諾之壓力。 本研究將分析兩岸服務業發展現況、相互開放情形及我國對中國大陸開放服務業之原則，探討未來ECFA服務貿易協議我國於協商時可能面臨之挑戰及市場開放議題可能涉及問題，並提出政策建議。 / Since Taiwan acceded to WTO, its services market has been stepping up the process of liberalization. However, confronting the trend of global liberalization of services trade and the change of industry structure, Taiwan government would like to boost its economic growth by developing services industry. The policies “A guiding plan for development of services (2004)” and “The program of services industry development (2009)” will keep promoting the six rising industries and the ten key services. Taiwan government focuses on not only its domestic but also foreign services markets in these years, hoping to increase the value added, employment opportunities and quality of life. Taiwan acceded to WTO in 2002 and opened 119 services sectors in GATS. But it didn’t fulfill its commitment of opening its services market to Mainland China. After, the signing of Cross-Strait Economic Cooperation Framework Agreement, ECFA on June 29, 2010,both governments have formally started the trade liberalization. According to ECFA Article 4, Both parties will enter into negotiation of an agreement on trade in services, for further liberalization of services market. By the time, Taiwan will encounter great difficulties in liberalizing its domestic market and the pressure of fulfilling its commitments in GATS. The study will try to analyze the liberalization status of cross-straits services market, the principle of Taiwan market liberalization to Mainland China, the difficulties of negotiation on trade in services, the issues regarding market access and suggestions.