2001年12月中國大陸加入WTO，金融市場循序對外開放，外國金融機構紛紛搶進中國大陸設立分行和參股當地銀行，隨著2006年底中國大陸對WTO金融市場開放承諾事項的完全實施，外資銀行更加緊腳步申設獨立的法人機構(亦即子行)，而台資銀行卻因受兩岸政策之限制，迄今未能簽訂金融監理備忘錄(MOU)與建立合作機制，目前除了富邦銀行(香港)間接參股廈門商業銀行外，台灣僅有7家銀行在大陸設立辦事處，遲遲未能建立營業性據點。2008年5月之後，兩岸氣氛逐漸和緩，台灣銀行業登陸發展之問題重新登上檯面，未來台灣政策如何鬆綁、兩岸銀行業如何互動以及台灣銀行業究竟以何種模式登陸，都有待深入之探討。 本研究首先說明中國大陸銀行業之現況與未來發展，同時匯整兩岸對銀行業赴大陸發展之相關法令，為了解外資銀行在中國大陸發展之情況，除整理相關資料和報告外，也實地訪談兩岸多家外資銀行和當地銀行，詳細分析外資銀行之登陸模式與營運業務，另外亦挑選數個外資金融機構進入中國大陸之實例做深入之探討，同時也以外資銀行進入中國大陸之資料，進行統計迴歸及存活實證分析，並建立理論模型，推導未來國內銀行業進軍中國大陸之可能時點及模式，最後做出結論與建議。 After joining the WTO in December 2001, Chinese financial market opens to outsiders with schedule and foreign institutions rush into the market to establish branch and buy shares of Chinese banks. With the full implementation of commitment to open the financial market by the Chinese government, foreign banks begin to apply for the establishment of independent office after the end of 2006. However, the Taiwanese banks are allowed only to set up representative offices but cannot open the business branches in China right now. After the presidential election in 2008, the relationship between China and Taiwan improves substantially, and the issue of the landing of Taiwanese banks in China re-surfaces again and attracts a lot of attentions. This paper first introduces current situation and future development of Chinese banking industry. Then financial laws of China and Taiwan regarding to opening the market to foreign banking industry are summarized. In addition to collecting relevant papers and materials, we also visit several foreign and domestic banks both in China and Taiwan to explore more details about the experiences of foreign banks in China. Several sample banks are also chosen to examine the issues more thoroughly in depth. We conduct the empirical study by applying the regression analysis and survival test, and a theoretical model is set up to explore the optimal timing and mode of Taiwanese banks advancing into China. Finally the conclusions and suggestions are presented.