兩岸分治五十年，正好也在政治、經濟、社會制度上競爭了五十年。就經濟發展 方面，本文嘗試以政企關係的演變來進行比較分析。中國大陸的前三十年是反市場的計畫性 統治經濟體制。因此，這個階段裡的「企業」，其實是政府計畫機構的執行單位，所謂的國 企改革就是要把這種執行單位的角色轉換為現代化的經營體制，這當中不但涉及經營自主權 的提高，更涉及政府體制與職能的轉變，社會保障制度的改革、住房改革、金融改革，其挑 戰將是非常艱難，未來的政企關係須要根本性的變革。至於臺灣方面，政府早期無論間接對 民間企業或直接對公營事業，都有非常強的影響力；但隨著經濟自由化、國際化的推動，政 府已退居遊戲規則制訂者與維護者的角色。從政企關係的演變可以清楚顯示兩岸過去經濟發 展策略之優劣，及未來經濟發展潛力之高低。

　　　　　Both sides of the Taiwan Strait have maintained independent sovereignty for fifty years, competing in the political, economic, and social realms. This paper undertakes a comparative analysis between the ROC and PRC, comparing the evolution of the government-enterprise relationship. In the first thirty years, the PRC adopted a command economic system, with so-called " enterprise" being only a "branch" of the government. During the past twenty years, and even under the policy of economic reform, the basic role of most ofstate-owned-enterprises (SOEs) did not change, therefore meaning no sound relationship has existed between government and enterprise. However the reform of SOEs in China is just in the initialstages, thus the normalization of the relationship between government and enterprise needs watching in the future. Comparing this to the case of Taiwan, we find that the KMT government has gradually moved its hand off of Taiwan's enterprises. Tn the early development stage, the government enjoyed many instruments with which to interfere with both public and private enterprises, either directly or indirectly. After a long process of economic liberalization and privatization, the government has finally begun to play the role of game-ruler and let the enterprises compete with each other based on market mechanisms. We can conclude that the gap between the ROC and the PRC in the domain of government-enterprises relation reflects the gap of economic development between both sides of the Taiwan Strait.