台灣和中國大陸因相同文化和語文、地理接近、氣候風土互通，占經貿交流優勢。尤其台灣自1980年代傳統製造業，紛紛移往大陸發展，形成大陸東南沿海企業發展成長的主流，對大陸自1978年開放改革以來的經濟發展貢獻極大。兩岸已於2010年6月29日簽署ECFA（Economic Cooperation Framework Agreement，兩岸經濟合作架構協議），並已於2010年9月12日生效。中國政府提出對台灣讓利的措施，兩岸互相提出「早收清單」，雙方依據早收清單，進行出入口產品准予免關稅進口。兩岸中小企業合作及優勢互補提升競爭力，就是ECFA簽署後經濟合作、產業合作的生命共同體。本研究為探討此一議題的理論根源，必須首先強調在經濟全球化的潮流中，海峽兩岸中小企業核心理論、核心價值、立法精神，同步走向民生均富社會和諧的中小企業發展路線，並在海峽兩岸經濟合作（ECFA）架構協議第六條一之（七）「推動雙方中小企業合作，提升中小企業競爭力」的基礎下，兩岸中小企業合作之優勢互補及發展策略。

Taiwan and China for the same culture and language, geographical proximity, Geographical proximity, climate and cultural proximity, there are economic and trade exchanges advantage. In particular, since the 1980s, Taiwan's traditional manufacturing industries have moved to China to develop, the formation of China's southeast coastal areas of enterprise development growth, since 1978 China's reform of China's economic development has a great contribution.Taiwan and China each proposed ”early harvest list”, the two sides based on early harvest list, for export and import products to zero tariffs. Taiwan and China SME co-complementary advantages and enhance its competitiveness, is signed ECFA, to become a community of life in the economic cooperation and industrial cooperation. This study investigated the theory of this issue, must first highlight the trend of economic globalization, the Taiwanese and Chinese SMEs theoretical core, core values and spirit of the legislation are to Grant Thornton, social harmony and people's livelihood and development of SMEs. ECFA framework agreement based on Article 6-1 (seven) ”to promote bilateral cooperation in small and medium enterprises, to enhance the competitiveness of SMEs” basis, the two sides complement each SME cooperation and development strategies.