台灣開放陸資赴台直接投資已逾七年，相關投資法制體系初步形成，而法制環境對評估投資而言，一直都是最重要的影響因素。本文基於對陸資赴台投資直接適用之法令，並結合與之相關的其他法規範，通過研究，對陸資赴台直接投資之法制有較為清晰之認識。 由於台灣對陸資與僑外資採分別立法管轄，並將陸資經由第三地區公司赴台投資視為陸資間接投資，與陸資直接投資適用相同之法律規範。故本文首先對陸資的意涵進行分析，釐清其所指代的範圍，並說明主管機關在實務認定上的要點。其次，本文結合台灣公司法上涉及股東出資的相關規定，對陸資赴台直接投資可為之出資方式進行討論。最後，陸資投資業別項目的歷次開放說明，以及陸資可選擇之投資型態亦為本文論述的重點，目的在於明確現階段台灣市場對陸資的開放程度，以及陸資的相關投資待遇。 在對陸資赴台進行了法令結合實務的研究之後，本文進一步將其與外資赴台投資進行比較分析，並從開放投資業別項目、投資主體身分限制、申請程序、後續核查機制四個方面論述了二者投資台灣的差別待遇。兩岸雖然已經在逐步減少投資限制，促進投資便利化等方面達成協議，但台灣對陸資與外資在事實上的差別對待仍然較為明顯。 隨著陸資赴台投資逐漸顯現其正面效益，台灣同樣應該對現行的陸資政策進行檢討，適時作出調整，逐步放寬對陸資的限制，改善陸資投資環境。 / Taiwan has permitted Mainland China to make direct investment in the Island over seven years, and the relevant preliminary legal investment system has been formed. This thesis has made a research on the directly applicable laws for the direct mainland investment in Taiwan and other related laws and regulations, so as to give readers a clearer understanding of the law of direct investment in Taiwan. Considering that Taiwan has made different laws to manage mainland investment and overseas investment, firstly, this paper analyzes the connation of mainland investment and clarifies its meaning ranges. Secondly, combined with the part of contributions of shareholder stated on Taiwan company law, the paper also discussed what way the investors from mainland could choose to make direct investment in Taiwan.Finally, descriptions of all previous business categories that could be invested and investment patterns that could be chosen by mainland investors are also the important discussion points of the paper. After a research combining the practice with regulations, this thesis will make a further contrasting analysis of mainland investment with the foreign investment in Taiwan, as well as their treatment difference for aspects of opening investment projects, investment restrictions on the identity, application procedures and the subsequent verification mechanism. Although, the two sides have gradually reduced investment restrictions and promote to make agreements on investment facilitation, there are still obvious differences of Taiwan’s treatment on mainland investment and foreign investment. As mainland investment is gradually making positive effect on Taiwan’s development, Taiwan should also review the current policy on mainland investment and make timely adjustments, so as to slowly relieve its restrictions and improve the investment environment for mainland investors.