本文係探討臺灣產業結構之轉型趨勢及製造業結構調整對兩岸經貿發展所造成的影響，研究發現：「利用當地廉價充沛勞工」及「當地市場的發展潛力大」等因素，是長期以來吸引臺商赴中國大陸投資的主因。在中國大陸經濟的磁吸效應及其逐漸發展成為「世界工廠」的趨勢下，臺灣的製造業與服務業將擴大赴中國大陸投資，因而可能造成資金、產業技術及高科技人才加速流向中國大陸，進而排擠國內投資。對臺灣而言，技術優勢向來是其在兩岸互動中維持主體性及確保國家經濟安全之依據，而臺灣對中國大陸出口的優勢產品，是以領先中國大陸技術水準為基礎。因此，政府唯有促使國內產業提升創新和研究發展能力，才能避免兩岸之間因技術差距縮小而造成對臺灣不利的巨大衝擊。

This paper explores the impact of Taiwan's industrial adjugement on the trends of Taiwan investment and trade with China. It was found that the major reasons why the Taiwanese entrepreneurs sought to invest in China have all along been factors such as “using China's cheap and abundant labor” and “the great potential development of the Chinese market.” Given the growing magnetic attraction of the mainland China economy and the mainland’s gradual development into the “factory of the world,” manufacturing and service industries alike might all increase the scale of their investment in China, and so speed up the flow of capital, industrial technology, and human resources to the mainland. For Taiwan, technological superiority is the basis to remain its own master in the Cross-Strait interaction. And this technological superiority enables Taiwan to retain its autonomy in Cross-Strait exchanges and maintain economic security. We must enhance innovation and R & D capability of local industries, prevent the technological gap between the two sides of the Taiwan Strait from narrowing and thus affecting Taiwan.