一九八七年十一月二日政府開放一般民眾赴大陸探親, 阻絕將近四十 的 台海兩岸人民打破以往的限制, 開始展開正式的交往, 兩岸關係邁入民間 交流的階段。但是, 由於台海兩岸處於長期的分裂狀態, 加上彼此的歷史 恩怨和意識型態上的差異, 雙方在政治、經濟、社會制度也朝不同的方向 發展, 在這種情況下, 民間交流是消弭雙方認知差距、形成共識的首要工 作, 更是岸邁向未來統一的必經階段; 易言之, 在目前兩岸官方仍處於敵 對的狀態, 民間所展開的經貿、文教各項交流如果能產生良好的互動情 形, 將形未來兩岸政治統合的助力, 亦就是西方學者所說的「擴散」( spill-over效果。本論文即是在探討近五年來民間所展開之各項交流是否 已產生上述之「擴散」功用, 亦就是說, 民間交流對兩岸關係的發展產生 何種程度的響。並且加以檢討民間交流之各項問題與限制, 藉以了解兩岸 民間在交流中所扮演之角色、地位, 及其所能發揮之空間。因此, 本論文 將透過近五年來兩岸民間之經貿、社會文教各項交流之際概況及官方所制 定之相關政策與措施之歸納整理, 以便對於上述問題有所了解。本論文共 分為五章十六節及結論, 共十餘萬字。第一章為緒論, 主要是就研究動機 、目的、研究方法、研究範疇及研究資料做一描述。第二章: 分別從國際 外環境、台海兩岸政治態度與立場的轉變、民間方面的衝擊等三方面去探 討促成兩岸民間交流之背景因素。第三章: 主要是歸納整理近五年來兩岸 經貿交流之相關政策、措施及實際交流情形, 並探討其相關問題及限制。 第四章: 主要是歸納整理近五年來兩岸社會文教交流之相關政策、措施及 實際交流情形, 並探討其相關問題。第五章: 將近五年來之民間交流正負 面問題做一省思, 並探討其和兩岸關係發展之互動情形。結論: 將本論文 之研究所得做一歸納整理, 並對兩岸關係未來發展提出建議與展望。

在全球化衝擊下，高等教育已進入一個高度競爭的時代，教育的專業化、自由化與國際化已成為無可避免的趨勢。因此兩岸教育與合作，除了在兩岸互動與和平發展上有劃時代的意涵外，更具有「符合世界潮流，與國際接軌」的深遠意義。 2008年總統大選結束，國內的政治情勢產生了前所未有的劇烈轉變，隨著政治立場的更迭，政府大幅調整了大陸政策，以往被忽視的陸生來臺就學政策也重新浮上檯面。 本研究旨在探討開放陸生來臺政策之研究，主要採用文獻探討及政策分析等進行研究，以多重角度地探討開放陸生來臺對臺灣國家安全、教育、社會文化及經濟等方面可能造成的衝擊與問題。 根據本研究歸納整理，主要結論如下： 一、全球化下高等教育學生流動成為趨勢，兩岸學生交流亦是時勢所趨。 二、開放陸生來臺就學政策，應兼顧臺灣學生權益。 三、招收陸生來臺應規劃妥善的相關配套措施，以減少衝擊與疑慮。 四、大學校院應積極發展各自的特色，並提升教育的品質。 五、推動兩岸大學校院的策略聯盟及整合產官學的合作，提升兩岸大學整體競爭力。 / Under the impact of globalization, higher education has entered a highly competitive era. Specialization, liberalization and internationalization of education have also become an unavoidable trend. Therefore, the education and cooperation between Taiwan and China not only show the interaction and development between the two sides of Taiwan Strait, but also equip the meaning of world trend and globalization in this new era. After the presidential election in 2008, the domestic political situation has suffered from a severe transformation in Taiwan. With the change of the political standpoint, the government greatly adjusted the policies toward Mainland China and the policy for Mainland China students studying in Taiwan has emerged again. The main point of this study is to discuss the policy of Mainland China students studying in Taiwan. The study mainly adopted the methods of literature review and policy analysis to explore the potential impacts and problems related to national security, education, culture and economy from several different facets. According to the study, some conclusions has been drawn, i. Due to globalization, the interflow of higher education students has become a tendency. The communication between the students from Taiwan and China, Of course, is also driven by this trend. ii. The government should consider the rights of Taiwanese students at the same time when implementing the policy for Mainland China students studying in Taiwan. iii. To decrease the impact and scruples due to the new policy, the government is obligated to establish a set of proper plans when admitting Mainland China students. iv. Each university in Taiwan is responsible for developing the specific characteristic and promoting the education quality. v. Promote the strategic alliance between the two sides of Taiwan Strait and integrate the cooperation between industry, government and science to strengthen the overall competitiveness of the universities in Taiwan and China.

本研究以民國86年至民國93年上市公司財務報表資料探討我國企業赴中國大陸投資相關因素對有效稅率的影響。經本研究實證結果發現，有赴中國大陸投資的上市公司其有效稅率低於未赴中國大陸投資者；上市公司透過間接方式投資大陸地區之比重愈高者以及大陸地區投資獲利愈高者，由於有較多租稅規劃的空間，其有效稅率愈低。整體而言，在研究期間中，我國上市公司之平均有效稅率明顯低於營利事業所得稅名目最高邊際稅率；公司規模對有效稅率有負向影響，符合政治權力假說；本研究以長期負債、固定資產、存貨、研究發展費用做為投資理財決策的代理變數，皆與有效稅率呈現負相關，因此投資理財決策具有稅盾效果，可以降低公司稅負；另外，上市公司的獲利能力愈佳，有效稅率也愈高；證券以及土地交易所得等免稅所得較多的上市公司，有效稅率較低。上述分析顯示，上市公司赴中國大陸投資因素對於其租稅負擔有顯著影響，值得政府有關單位做為研擬相關法規的參考。 / This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed companies has a negative and significant impact on the ETRs. This study finds that ETRs is negatively related with the scale of indirect investment and the level of profit of subsidiaries in Mainland China, perhaps due to a higher flexibility and feasibility of tax planning. Our results also reveal that average ETRs of listed companies are substantially lower than the statutory tax rate of the Income Tax Act of R.O.C. Small firms are more likely to have greater ETRs, supporting the political power hypothesis. Moreover, because of the tax shield effects, long-term debts, fixed assets, inventories, and R&D expenses, all as proxies for the financial decisions, have negative and significant impacts on the ETRs of listed companies. Finally, ceteris paribus, profitable companies tend to have higher ETRs, and tax-exempt capital gains from stock and land transactions also reduce the ETRs of listed companies. These findings indicate that investment in Mainland China by listed companies plays an important role in their tax burdens, and this fact should be taken into account by the government in devising future tax reforms.

本文主要探討影響外資企業進入中國大陸外資企業獲利變動之因素，分析企業在大陸投資經營環境改變（1993年與1996年間），企業的獲利變動是否會受影響，進一步比較在不同外資來源與不同投資型態下，座落不同地區別與投資不同產業別其獲利變動及其決定因素有何不同 結果顯示，投資環境變遷對外商投資有影響，首先，大陸投資環境逐年改善，有利外商企業進行投資，但是仍須注意大陸內部的不穩定因素，如政治社會問題，不能只單純考慮經濟投資環境。且大陸外資政策逐漸進入調整階段，朝向與產業發展相結合的方向調整，廠商投資更應注意政策發展；其次，在影響外商企業獲利變動之決定因素方面，實證結果顯示，企業在設廠時的投資規模如果較大，顯然與賺取的利潤變動有正向相關之關係；另一方面，員工人數增加，獲利亦會增加。 就企業營運方面而言，根據實證結果顯示資金當地取得比例與企業的獲利變動呈現負相關，外商企業自大陸貸款取得資金比重愈高，其獲利反而愈不利，另外對外資企業之機器進口比例提高，對獲利變動有正面影響，亦即企業進口更多機器設備，對獲利是有幫助。另外筆者發現，員工報酬等級的變動，對獲利變動呈現明顯正相關。就企業成立時間長短對獲利變動影響而言，筆者研究發現，在大陸的外資企業，愈後進者愈能充分表現在搭便車效果，對企業獲利明顯有利。 / The goals of the thesis are researching the following： (i) Impact of investment environment and foreign investment policy changes in mainland China in recent years on foreign firms in mainland China； (ii) Determinant of Profitability change to foreign enterprises in Mainland China； (iii) Analysis determinant of different country firms, different industry firms, different entry modes and different locations of foreign firms in mainland China。 The project concludes the following： 1. The effort of liberalization and internationalization of Mainland China in recent years attracts the inflow of multinationals into Mainland China; with the entry into WTO the inflow will be further encouraged. 2. Foreign investment profitability affected by policies and environment of Mainland China, firms should be more cautious in evaluating their investments in Mainland China. 3. The scales and workers become larger and more, profits of firm will increase 4. More local finance loan rate decrease profits of firms, because cost of loan increase after 1993 5. Obtainment and keeping ability workers show well profits of firms and more efficient equipments do it, too. 6. Early entry firm will not get more profit than latter entry firms; profitability depends on competence of firms.

传统大陆法系民法体系下，「物」与「人」乃二元对立之概念。随着人类观念的发展及科学技术的进步，民法上的「物」和「人」的也在不断发展变化之中，在近几十年来，生殖科技逐渐兴起并不断发展，随之出现了可以于体外存活的冷冻早期人类胚胎，其属性应当是民法上的「物」还是「人」引发了很多法律上的争论。而在中国大陆由于人工生殖法律并未完善，也因此出现了早期胚胎处置权不明等一系列与早期胚胎相关的问题。而这些问题的本质是，早期胚胎是人还是物？ 本文通过对比两岸法律中关于胎兒以及早期胚胎相关的规定，分析在相同的文化背景下的两岸法律中，早期胚胎是一个怎样的地位。并结合外国法律提出早期胚胎在中国大陆应当受到怎样的对待。本文的主要内容包括: 一、早期胚胎的生物学属性以及传统法律中关于人和物的规定，提出早期胚胎为何在法律中会是一个尬尴的存在。 二、两岸法律下有关早期胚胎以及胎兒的规定，两岸学者对早期胚胎地位的看法。提出本文对于早期胚胎法律地位的看法。 三、早期胚胎处置权在大陆的处理模式。 四、国外对早期胚胎相关问题的规定，主要介绍相对开放的英国、相对保守的德国以及摇摆不定的美国。 五、提出早期胚胎相关问题的立法建议。 / Under the traditional system of civil law, "property" and "person" are concepts of binary oppositions. With the progress of the human mind and the development of science and technology, the meaning of "property" and "person" in the civil law is constantly evolving and changing. In recent decades, the reproductive technology growed up and continued to develop. Because of the appearance of IVF，frozen human early-embryos can survive out of human body. There is a question. Are these human embryos “property” or “person”. In mainland China, the legislation of reproductive technology is imperfect. Because of this, a series of issue on early-embryos are showing up. The nature of these problems is whether the early-embryo is a person or property. This paper compares the provisions on fetal and early-embryo of Taiwan and P.R.China,finding the status of early-embryo in the same culture.The main contents include: 1、Biological properties of early-embryo and provision of property and person in traditional common law.The reason why is early-embryo an awkward Existence in traditional law. 2、 Provision of fetal and early-embyro.The points of scholars in Taiwan and P.R.China on the status of early-embyo. 3、The right to dispose early-embryos in P.R.China. 4、The foreign provisions on early-embryo including England,German and America. 5、 Legislative proposals related to the issue of early embryos.

兩岸關係研究在開放政策的導引下，自過去以共黨體制與理論研究，轉為更務實的經濟和文化研究，兩岸社會和人民透過頻繁交流瞭解彼此，是目前兩岸關係的重要發展，其中一項趨勢即是大陸年輕學生能在台灣停留，並在一段不算短的時間內深入一般民間生活，這些所謂的「陸生」在來台停留4個月以上的時間內，除了在學校上課，騎單車環島、搭「台灣好行」、搭台鐵、坐公車等等方式，在台灣城市和鄉野間體驗與感受，一部分人更在選舉造勢場合，和激動的選民一起喊凍蒜凍蒜。 根據Allport以來學者對於接觸相關研究文獻的瞭解，群際之間的研究必須考慮接觸的內涵、接觸的過程以及制約接觸的條件等對接觸效果的影響。傳統「接觸假說」認為類似文化背景之群體可透過深度交流接觸達到真正理解溝通，消除群際偏見與隔閡，達到族群融合。 本論文即以上述理論為基礎探討兩岸年輕學子交流的樣態及效，透過量化的問卷與深度訪談，探索這個族群接觸內涵與過程，理解到所謂的「接觸」並不能僅限於「接觸的頻率和時間長短」，也不能僅奠基在語言文化具類似性的基礎上，就達到「接觸假說」所預設的「消除類屬」(de-categorization)或進一步「融合類屬」(re-categorization)。因為族群之間各成員心中存在著「自我類屬」(self-categorization)，想要消融彼此的界線，必須先探索成員對自我類屬的定義，此外還須考慮接觸環境上制度面的制約，從制度面的設計增加群際成員的接觸頻率，才能進一步減少成員的「群際偏見」(intergroup bias)及增進「群際情感」(intergroup emotion)。 / In the leading of open policy, the mainstream of cross-strait studies has shifted from Socialism and Communism to Economy and Culture. At the tide of exchange, Chinese exchange students studying in Taiwan are the most propriate targets to learn about, less sensitive and having deep contact with Taiwan society. According to the related studies like Allport’s, scholars should take the content, process, and constrait of contact into consideration while studying the relations between nation groups. Traditional “contact assumption” assumes groups sharing similar culture background will reach mutually understand through exchange in depth, deliminate bias and barriers between groups. This study has examed the impact of the frequency and time length, the language and culture similarity on contact, knowing that those conditions above are not the only factors to de-categorization or further re-categorization. The members of each group have bared self-categorization in mind. Eliminating intergroup bias and enhance intergroup emotion would play an important part of breaking down the walls between groups. Besides, the goal of institutional design is to make the contact more intensive and to avoid the false contact. The less attractions offered by media to the Chinese exchange students, the less political socialization they will have. So the policy design should be delicate enough to allow those students to take the advantages of curriculums、professors, and schools to reach the goal of social contact between the young generations of cross-strait.

2008年7月政府開放第一類大陸人民來臺觀光， 復於2011年6月開放陸客來臺個人旅遊，霎時大陸旅客蜂湧來臺，然持續擴大開放政策之同時，陸客利用觀光來臺涉犯諸如竊盜、詐欺、賣淫等違法案件所在多有，不禁令人擔憂後遺症是否浮現？ 本文研究目的，即在分析政府開放陸客第一類來臺觀光以來，對臺灣治安有哪些影響，並探討其因應對策。文中採用文獻分析法、深入訪談法及次級資料分析法等，並援引「非法移民」、「理性選擇」、「跨境犯罪」等理論，探究該政策實施迄今對我社會治安影響為何？及分析各治安機關執行陸客來臺觀光審核、管理與查緝之問題與瓶頸？ 經研究發現，政府開放陸客第一類來臺觀光以來，衍生之治安現象如下：(1)先脫團、後犯案模式轉變；(2)審核不嚴方便『合法入境掩護非法活動』行為；(3)人蛇集團仲介色情賣淫及跨境重大竊盜案、詐騙犯罪問題；(4)違法模式隨政策持續改變。另執行安全管理問題如下：(1)法令受政策影響，有欠通盤考量；(2)陸客人流審核管理現隱憂；(3)安全與經濟、人權呈現拉扯；(4)法制不同影響打擊犯罪合作；(5)審核人力、專業性不足；(6)旅行社業務轉讓，危機意識欠缺；(7)電信犯罪偵查困境仍待突破。 經歸納後提出以下建議：(1)法律制定作長期性考量；(2)設置兩岸官方辦事處，強化源頭管理、促進打擊犯罪；(3)卡式入境許可證結合悠遊卡、電子錢包促銷觀光；(4)兩岸防治跨境犯罪相關規定法制化；(5)檢討移民署組織人力與需求；(6)加強查察旅行社違規接待或轉讓業務；(7)強化治安實務交流與訓練，建構兩岸犯罪資料庫。 / In July 2008, Taiwanese government passed a legislation allowing tour groups from Mainland China to travel into Taiwan. In June 2011, Taiwanese government first allowed travelers from Mainland China on an individual basis and soon generated tremendous numbers of Chinese tourists in Taiwan. Nevertheless, when the opening policy for individual tourists from Mainland China increased substantially, illegal activities such as larceny, fraudulence, prostitution and so on emerged at the same time. It’s worrying that Chinese tourists may have had negative impacts on Taiwan. The aim of this paper is to analyze the impacts on the public security in Taiwan and countermeasures since legislation allowing tour groups from Mainland China to travel to Taiwan. In this paper, research methods (such as literature review, in-depth interview and secondary data analysis) are applied to investigate the impacts of the opening policy for Chinese tourists on the public security in Taiwan. Theories about “illegal immigrants,” “rational choice theory,” “transnational crime,” and so on are cited. The research found that the following negative influences on public security brought by allowing tour groups from Mainland China to travel into Taiwan: (1) tourists from Mainland China leaving the tour group first and using the different modus operandi to do illegal activities, (2) lenient examination on tourists from Mainland China leading to illegal activities covered by legal immigration, (3) criminal behaviors (e.g. trans-border larceny, prostitution, fraudulence, etc.) being conducted by people smuggling syndicates, (4) illegal activities appearing in different forms when the policy change happens. The following are problems of execution of safety control: (1) enactment of laws and orders being influenced by policies, not taking all things into consideration. (2) potential problems with the examination on tourists from Mainland China. (3) dilemma of choosing economy booting, safety control, or human right protection. (4) different legal systems influencing the cooperation of crime-fighting. (5) lack of manpower and insufficient professionalism. (6) travel agencies being lack of the awareness of crisis when transferring business. (7) the plight of the investigation on telephone fraud. Here are some suggestions inducted to solve the problems: (1) enacting the laws and orders with the long-run consideration. (2) establishing the official cross-strait office to enhance safety control and crime-fighting cooperation. (3) combining EasyCard and Visa Cash with entry permit to boost tourism. (4) enacting relating laws to prevent trans-border illegal activities. (5) reviewing the lack of manpower of National Immigration Agency. (6) enhancing the examination on travel agencies to check whether they accept tourists or convey business illegally or not. (7) intensifying the training courses of crime-fighting for police officers, sharing the practical experiences, and setting criminal databases.

本研究係以中國大陸「水路運輸部門」的「航港體制改革」有關問題為研究對象，係屬一種針對某一特定「產業部門」（Industrial Sectors）的體制改革問題之研究取向。 　　由中共建政至「改革開放」路線實施前的三十年中，其「水路運輸部門」在實踐上也浮現了若干問題，而隨著經濟體制改革，如何尋求這些問題的解決，即為1980年代初期以來中共推動「航港體制改革」之目的。 　　有關「改革開放時期中共航港體制改革之研究」此一議題，基本上橫跨了做為「經濟基礎」的航運事業、港口事業兩大「產業部門」（Industrial Sectors），又涉及到其「上層建築」的「政府機構改革」（航港行政管理體制改革）；在屬性上是一個典型的「公共政策分析」議題。 　　本研究主要使用「公共政策分析」研究法的「過程論模式」（Process Model）做為分析模式（analytical models）。經由「政策環境分析」及一系列的「政策過程階段分析」，據以產出「政策主張」。 　　綜上，本研究之主要內容，乃在探討（1）「水路運輸部門」的「航港體制改革」之公共政策分析，以及其中一系列的政策過程階段分析，（2）跨入新世紀航港體制改革進一步深化發展之可能取向。 / The subject of the study is focus on the related public policy issues that were regarding the shipping and ports sectors regime reform on the Reform and Opening Era for the Mainland China. The shipping and ports sectors regime reform are a part of the integrated transportation sectors regime reform, especially in the water transportation sectors regime reform. This study orientation is against the regime reform issues on one specified industrial sectors. 　　During the 30 years form the regime found of the People’s Republic of China (PRC) at 1949 to the beginning of the Reform and Opening Route at 1979, there were many problems existed on each developing process of the shipping and ports sectors. How to find the solutions against the problems, was the object to promote the shipping and ports regime reform from the beginning of 1980’s decade. 　　As regarding the issues of “A Study on the Shipping and Ports Sectors Regime Reform on the Reform and Opening Era for the Mainland China”, it is not only across both on the shipping industry and ports industry of the two important industrial sectors as the “Economic Base”, but also involved the government institutions reform (shipping and ports administration regime reform) as the “Upper Construction”, so that is a typical public policy analysis issues. The study will utilize the Public Policy Analysis Methodology, especially in Process Model to be the analytical models. Through the Policy Environment Analysis and the series Policy Process Stage Analysis, then it will output the Policy Advocacy. 　　As the above mentioned, the major contents of the study are including the （1）policy process stage analysis of the shipping and ports sectors regime reform, and （2）the possible upgrade orientation of the shipping and ports sectors regime reform during across to the new century.

自2002年中共十六大訂定的2020年「全面建設小康社會」之後，恩格爾係數在中國大陸社會經濟領域的地位就大為升高，儼然成為確定生活水平最常用的標準，各地區、省市無不爭相報導本地生活水平已到了「小康」或者「富裕」階段。隨著恩格爾係數受到人民以及地方政府、媒體關注程度提高，更多的質疑也伴隨而來。本碩士論文的研究目的有二：第一，尋找影響中國大陸城鄉恩格爾係數起伏的因素；第二，這些因素影響程度的多少。 就實證結果而言，食品價格指數、依賴比與城鎮恩格爾係數成正向關係；實質收入、物價指數、耐用品消費支出、房地產價格指數、醫療、衣著、教育消費支出與恩格爾係數成負向關係。農村居民方面，實質收入、食品價格指數、房地產價格指數與恩格爾係數成正向關係；物價指數、依賴比、耐用品、醫療、教育、衣著支出與恩格爾係數成負向關係。 由於影響城鄉恩格爾係數的因素各不相同，如果要優化城鎮的消費結構、提高人民生活水平，則應從耐用品消費、教育等支出項目著手，收入已經不是影響城鎮居民恩格爾係數的重要因素；而要提升農村的消費結構及生活水平，則應更注意提高農民收入、注意食品價格指數的起伏，這比成天宣稱恩格爾係數降到多低、達到甚麼階段，更能幫助提升人民的生活水平。然目前中國大陸仍以恩格爾係數最為影響人民生活水平唯一指標，如果沒有輔以其他指標，這對於評價人民生活質量，將有如以管窺豹，無法窺得全貌。 / The importance of Engel's coefficient in Mainland China, has been put on the table since 2002. After the The Sixteenth National Congress of the CPC , ‘Build a Well-off Society in an All-Round Way’has become the main goal in socio-economic area in Mainland China. The position in the area would greatly increase, becoming the most commonly used criteria for determining standard. City are all competing to coverage of local standard of living has come to a "well-off" or "off" stage. As the Engel's coefficient by the people, as well as local governments, higher levels of media attention, more questions are followed. The purposes of this paper are: looking for the factors in Mainland China of urban and rural Engel’s coefficient ups and downs; and how much impact these factors. The empirical result shows: FCPI, dependent ratio, have positive effects on Engel’s Coefficient in the urban; and real income, CPI, PIRE, household facilities, medicine, clothing, education expenditure, have the negative effect. In rural area, real income, FCPI, PIRE, have the positive effect on Engel’s Coefficient; and CPI, dependent ratio, household facilities, medicine, clothing, education expenditure, have the negative effect. To sum up, there are different factor to affect Engel’s Coefficient in urban and rural area. And Engel’s Coefficient is not the only indicate showing the level of people’s living. We should use more indicates to estimate living standard.

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.