1979年改革開放後，中國金融體制進行大幅調整，政策逐漸鬆綁，各類金融機構紛紛設立與改型，外資銀行也重返大陸，金融發展漸具雛型；2001年底中國加入WTO，市場循序對外開放，外國金融機構前仆後繼，搶進登陸。隨著2006年底中國對WTO金融市場開放承諾事項的完全實施，外資銀行必將加速進入大陸，大陸本國銀行將面臨嚴重的威脅，而臺資銀行卻因為政策限制，目前僅在大陸成立辦事處，還未能設立營業性機構，商機逐漸流失。 本文首先介紹大陸銀行業的改革、現況與未來發展；接著彙整中國對外資銀行開放的相關法令，扼要說明外資銀行在中國大陸的發展情形；最後討論未來臺灣銀行業赴大陸投資的可能途徑。

The financial system of China has gone through big adjustments after 1979's economic reform. With the deregulation of government policies, various types of financial institutions burgeoned and foreign banks returned gradually. After joining the WTO in December 2001, Chinese financial market opens to outsiders with schedule and foreign institutions begin rushing into the market. As the deadline of opening market to foreign countries becomes closer and closer, foreign banks investing in China accelerate. However, the Taiwanese banks are allowed only to set up representative offices but cannot open the business branches in China right now, and the business advantage of banks is losing gradually. The paper first introduces recent reforms of China's banking industry, and discusses its current situation and future development. Next, the paper summarizes financial laws of China regarding to opening the market to foreign banking industry and presents the current situation of foreign banks over there. Finally, this paper discusses possible modes of Taiwanese banks investing in Mainland China.