Abstract ¡§The industry is the basis of financial industry and the financial industry is the industrial backing¡¨. The industry and the finance should originally complement one another, interdependence. However, bilateral trade is very fast, but the bilateral financial cooperation is relatively slow. Until the financial tsunami and second time ¡§Jiang Chen Huiliou¡¨, bilateral finance cooperation warms day by day. There are many reasons affecting cross-strait finance corporations. Based on the literature review, this study divides the factors into the areas of the economy, the risk and the cooperation mechanism; and it chooses five cues of ¡§increase finance of the Taiwanese enterprises¡¨, ¡§promoting competency of financial industry¡¨, ¡§the political risk¡¨, ¡§the cooperation of financial supervision¡¨ and ¡§the communication of people¡¨ by conducting interviews with masters of financial industry, the official staffs and professors. With the research method of Social Judgment Theory, as the foundation design questionnaire, will treated financial staffs, local citizens and government staffs in order to examine whether disparate groups have different cognitions toward the five cues. Total questionnaire are 460, recycling 402 and the effective questionnaire are 256. Interviews with experts and the survey analysis result in the following findings: 1.All experts pay high attention on ¡§the political risk¡¨ and ¡§the cooperation of financial supervision¡¨ followed by ¡§increases finance of the Taiwanese enterprises¡¨, ¡§promotes competency of financial industry¡¨ and ¡§the communication of people¡¨. 2.In the average weights, all groups pay attention ¡§the political risk¡¨ followed by ¡§promoting competency of financial industry¡¨, ¡§the cooperation of financial supervision¡¨, ¡§the communication of people¡¨ and ¡§increases finance of the Taiwanese enterprises¡¨. 3.In the judgment functions, all groups have positive attitudes toward the three cues:¡¨ promoting competency of financial industry¡¨, ¡§the cooperation of financial supervision¡¨, ¡§and increases finance of the Taiwanese enterprises¡¨. On the cue of ¡§the communication of people¡¨ have positive attitude and U-curves. Finally, all groups have negative attitude toward ¡§the political risk¡¨. 4.There are statistical findings in T-test and ANOVA: (1)After T-test, there are significant differences in ¡§the political risk¡¨ for all groups and the rest of cues are insignificant. (2)There are significant differences in ¡§increases finance of the Taiwanese enterprises¡¨, ¡§the cooperation of financial supervision¡¨ and ¡§the communication of people¡¨ among different groups of area. The rest of cues are insignificant among the groups of different area. (3)There are significant in ¡§increases finance of the Taiwanese enterprises¡¨ and ¡§promoting competency of financial industry¡¨ among the groups of different decades. The groups of different work experience have significant in ¡§the cooperation of financial supervision¡¨.