隨著大陸在二○○一年開放B股買賣、正式加入世貿組織，許多前進大陸的我國上市上櫃傳統企業和高科技公司，爲求拓展在大陸資本市場的發展空間，皆積極尋求在大陸上市的機會，本文研究台商在大陸上市的政策與法律，兼論其利弊分析及可能影響，以供參考。在引言之外，第二部份說明我國從民國八十五年九月「戒急用忍」到民國九十年十一月「積極開放、有效管理」的政策變遷，以明大陸投資政策的調整；第三部份介紹台商在大陸上市的相關法律與制度，從我國方面的兩岸人民關係條例、大陸投資或技術合作許可辦法，以及大陸方面境內及境外資本市場的法令規範加以觀察，除了認識我國政策調整後相關法令修訂內容之外，並提供台商瞭解外商投資企業在大陸上市的法律準備，以及上市籌資的最適選擇；第四部份探討台商在大陸上市的可行性，以說明申請上市的準備事項及衍生問題，並敘述大陸開放B股買賣的改革目的與大陸有價證券上市制度的現行目標，以釐清當前台商在大陸上市的限制；第五部份研究台商在大陸上市的利弊分析，作爲檢討台商積極尋求在大陸資本市場發展空間的基礎；第六部份臚列台商在大陸上市的可能影響，以彰顯我國政治、經濟及產業等方面的應有作爲；第七部份檢討台商爭取在大陸上市的熱潮，並提出具體建議；最後總結全文，提出本文的結論。

With the Mainland China opened B share market to its people having foreign currency and had access to the World Trade Organization, Taiwanese listed company there had been sought for the opportunity to go public in the Mainland capital market. In order to develop business well in the Mainland Area, the policy and law of Taiwanese enterprise going public there was needed to be explored. The amount of Taiwanese enterprise in the Mainland Area was increasing, the scale of them beyond its parent company in Taiwan. Moreover, partial enterprise had no any office or factory in Taiwan. Besides Can-kun and Guo-xiang were listed in Shen-gen B share market and Shanghai A share market respectively, it was not easy for Taiwanese enterprise to go public in the Mainland China. Taiwanese enterprise broadened its operation scope in the Mainland Area, so it was urgent to list and raise the funds. Some other issues that were worth paying attention to was that any explicit regulations could be followed the experience of successful cases, the analysis of advantages and disadvantages, and the influence of Taiwanese enterprise going public in the Mainland capital market. The article was divided into eight parts. The second parts of this article illustrates the policy adjustment from ”no haste be patient” to ”active liberalization with effective management”. Part three introduces the legal institutions concerning Taiwanese enterprise going public in the Mainland China from Taiwan ”Statute Governing Relation between the People of the Taiwan Area and the People of the Mainland Area” ”Rule Permitting the Mainland Investments and Technology Cooperation”, and the Mainland China regulations of internal and external capital market. And then we compare the listing institution of Cross-Strait Areas. Part four explores the feasibility for Taiwanese enterprise to go public in the Mainland China, and still describes the purpose of making B share market open to public access and its listing institution. Part five analyze the advantages and disadvantages of listing in the Mainland capital market. Part six particularizes its possible influence to show the responses in politic, economy and industry. Part seven examines the upsurge for Taiwanese enterprise to go public in the Mainland China and make some suggestions. Finally, we summarize the article to be a conclusion.