台灣金融機構得以至中國大陸地區設置分支機構的法源主要來自於立法院在於2006年11月時修正准許台灣銀行業赴中國大陸地區設立分行。本研究針對39家台灣銀行業在中國大陸營業據點之經營策略與績效進行分析，並採採多元迴歸模型檢定其經營策略與績效之關係。 根據本文實證後的主要研究結果如下： 一、無論是以資產報酬率 (ROA) 或是股東權益報酬率 (ROE) 等兩項獲利指標所檢定的結果，均未有足夠的證據顯示台灣銀行業在中國大陸地區積極設置分行等據點的經營策略或方向是可行的。 二、由股東權益報酬率 (ROE) 分析的結果，支持台灣銀行業若採行提早投入中國大陸地區設置實體據點的發展策略，對於其股東權益報酬率 (ROE) 會呈現顯著的正向關係。 三、無論是以資產報酬率 (ROA) 或是股東權益報酬率 (ROE) 來做為被解釋變數，結果皆無法支持台灣銀行業在中國大陸地區設置分行等實體據點的數量規模大小與銀行的資產報酬率 (股東權益報酬率) 有關。 / Because of the Legislature amended the Act in November 2006, Taiwan’s Banking had been permitted and set up branches in mainland China since 2006. This paper analyzed the business strategy and performance of 39 Taiwanese banks in mainland China. The multiple regression models were adopted and we test the relationship between their business strategy and performance. The main results of this paper were as follows: First, whether the rate of return on assets (ROA) or return on equity (ROE) profitability indicators, there is no sufficient evidence that the Taiwan’s banks actively set in mainland China Branches and other positions of the business strategy or direction is feasible according to the other two test result. Second, as a result of the ROE analysis, it is significant to support the Taiwan’s banking industry to adopt the development strategy of setting up an entity base in mainland China, which has a significant positive effect on the ROE. Third, whether the return on assets (ROA) or the return on equity (ROE) as an explanatory variable, the results are unable to support that the the scale of Taiwan’s banking in mainland China have a relation with the ROE or ROA.