海峽兩岸關係從敵對僵局到近年來炙熱化的開放互動，其中負責兩岸鈔券印製重責大任又同根同源的台灣中央印製廠與中國上海印鈔有限公司、北京印鈔有限公司，卻自1949年徐蚌會戰後隔岸相望迄今。除晚近能在少數國際鈔券會議或展覽中碰面外，雙方鮮少互動，目前仍同。尤其在中斷了62年的漫長歲月中，兩岸印鈔事業在長期分治後，各自的組織發展與經營模式演變有何異同，國內相關研究相當稀少，此乃為本研究的動機與目的。 本研究運用文獻分析法及深度訪談法，藉由兩岸印鈔企業文獻資料的文獻加以比較，其中歷史文獻為相當重要的連結。並透過訪談兩岸相多位關人士及對鈔券有深度研究的學者，佐以相關理論進行研究分析。 經由文獻與訪談分析後，本研究發現兩岸印鈔事業在企業組織、經營模式、企業文化等方面大多不同。透過本研究，可對中國大陸印鈔企業有更多的瞭解，並藉此能更深一層的瞭解中國大陸印鈔事業的運作情形，俾能為兩岸印鈔廠經營提供建議。 / In recent years, the cross-strait relationship between Taiwan (ROC) and China (PROC) has evolved from political hostility and stalemate into intense economic interactions. However, as the legal tender producers of both sides, Taiwan’s Central Engraving and Printing Plant (CEPP) and China Banknote Printing and Minting Corporation (CBPM) are identically rooted while have been isolated from each other since the communist victory in 1949 in the Chinese Civil War. Except a few brief contacts during the international conferences or exhibitions, these two organizations barely have any interactions. To date, there is little study on the comparison between CEPP and CBPM with the focus on their organizational developments and business models, and thus motivates this research project. In this research, literature Analysis and In-depth Interview were used. We reviewed documents regarding CEPP and CBPM, especially by addressing the critical events and commonality between their historical documents. In addition, we interviewed the officials of CBPM who were invited to visit Taiwan and scholars who have profound knowledge in printing banknotes, security documents and government documents. Based on the documents and interviews, we analyze the organizational development and business models of CEPP and CBPM respectively with related theories. Through the analysis of the literature and interviews, this study found that the two sides of banknote printing career in business organization, business model, corporate culture, are mostly different. Through this research, we expect to have better understanding about CBPM and will be able to explain the rationale of its business model and the causality of its rapid organizational development. Consequently, this in-depth understanding should be helpful in providing CEPP with valuable references and suggestions.