大陸從1979年開始採行改革開放，廈門是最早成立的四個經濟特區之一，其主要目的就在吸引台資企業。經過二十多年的經營發展，福建地區已經是台資企業在大陸重要的生產基地，同時也面臨轉型升級的壓力。大陸當局目前規劃的「海峽西岸經濟區」，對台閩兩岸的經濟發展，預期將帶來另一波衝擊。針對「海峽西岸經濟區」的未來展望，本文簡要回顧台閩兩岸的經貿關係，然後闡述三資企業在福建經濟發展中的重要性質，並以電子產業為例，討論兩岸產業整合的比較利益。最後就台商在福建經濟發展中的關鍵角色及「海峽西岸經濟區」的發展前景，提出政策評估及建議。 Xiamen was one of the first four special economic zones set up in 1979 in China that lead to comprehensive economic reform since then. One of the main objectives of Xiamen economic zone was to attract Taiwanese enterprises. Over the past two decades, Fujian area has become an important production base of Taiwanese enterprises in China, and encounters the pressure for upgrading and transforming nowadays. The Economic Zone on the West Coast of the Strait (EZWCS) proposes by China's government recently is expected to bring a significant impact on the development of Taiwan and Fujian. Focusing on the prospects of the Economic Zone, this study summarizes the background of the economic and trade relationships across the Strait and illustrates the importance of enterprises immigrated from Hong Kong, Macao and Taiwan along with the development of Fujian province. Take electronic industry as an example, the comparative advantage of industry integration across the Strait is discussed with the conclusion of policy evaluation and suggestion on the crucial role of Taiwanese enterprises in the economic development of Fujian and the future of EZWCS.