兩岸五十多年來的隔海對峙，歷經了中共「武力解放台灣」、「和平解放台灣」、「和平統一、一國兩制」三個對台政策演變時期，中共始終依循創黨三大法寶之一—統一戰線，作為對台政策的理論依據。本論文是以統一戰線為主軸，採取國際政治的和戰兩手策略觀點，來研究中共在對台統一戰線上的具體作為與策略目標。文章以歷史序列為系絡，說明中共對台的實際統戰作為，並根據目標管理概念將中共統戰策略目標分為三個層次，透過民調數據的分析，評估中共對台統戰的實行成效：反獨不彰、促統有成。本文認為，北京當局若能確實理解台灣人民對自由民主和平的重視，重新檢討「一國兩制」的對台統戰政策，從實際出發，求同存異，兩岸關係將可展現穩定發展的和平前景。 / For the last fifty years, the political situation of the both sides across the Taiwan Strait has witnessed the three stages of Beijing’s Taiwan policy. They are the Stage of “Armed Liberation of Taiwan”(1949－1954), the Stage of “Peaceful Liberation of Taiwan”(1955－1978), and the Stage of “Peaceful Unification and One Country, Two Systems.” However, there is a common thread that is the concept of “united front” running through these three different stages. The concept of “united front” is normally regarded as the theoretical basis of Beijing’s Taiwan policy. By taking the approach of the “carrot-and-stick” strategy in the international politics as an analytical tool, this study aims to describe how the Chinese Communist set the strategic objectives toward Taiwan and what actions were taken accordingly in terms of the concept of “united front.” This study made use of the historical review of literature to analyze how the concept of “united front” was realized by the Chinese Communist in the specific actions to Taiwan. The concept of management by objectives was applied to the analysis of the related literature and the results revealed that the Chinese Communist’s “united front” strategic objectives could be classified into three levels. Finally the outcomes of the several surveys done before were utilized to evaluate the effect of the “united front” strategy toward Taiwan. The results showed that the strategy did not succeed in preventing the Taiwan’s independent movement, but it seemed to work relatively well to promote the idea of unification. The study concluded by suggesting that the peaceful future across the Taiwan Strait would come in a stable way, should the regime in Beijing seriously consider the craving of people on Taiwan for freedom, democracy and peace, and revisit the policy of “one country, two systems” as its measure of “united front” strategy toward Taiwan. It was urged that the differences across the both sides of the Taiwan Strait should be recognized and commonality must be found, and the realistic actions should be made possible.