中國大陸改革開放，為臺灣企業提供了難得的機遇。臺商企業遠赴大陸投資，建立了兩岸相互依存的經貿關係。臺灣市場規模小且競爭激烈，金融監管MOU和ECFA打開臺灣銀行業進入大陸的大門，臺灣銀行進入大陸不僅解決大陸臺商融資的困難，大陸商機也提供臺灣銀行向海外發展的機會。本研究透過文獻分析與深度訪談，引用企業產品市場策略及銀行跟隨客戶理論，分析臺灣銀行進入大陸市場的過程並提出研究建議。臺灣銀行業赴大陸投資應參考自身的競爭優勢，跟隨客戶進入大陸，並將大陸辦事處或代表處轉為分行、子行，或以參股或與當地合作夥伴策略聯盟。此外業者要建立品牌形象和服務差異化，關注大陸財富管理及消費金融的發展。兩岸銀行合作將進入深水區，建立金融預警機制可保護投資人權益。

The political and economic reform in China provided an excellent opportunity toTaiwan’s business. Taiwan’s investment in China has built the dependence relationship of both sides on economy and trade. Small bank market and high competition in Taiwan, the memorandum of understanding （MOU）on cross strait banking andthe economic co-operation framework agreement （ECFA）signed by both sides opened the gate for Taiwan’s banks to invest in China. The investment of Taiwan’s banks in China not only solved the financing problem of Taiwan’s business there but also provided Taiwan’s banks an overseas investment opportunity. The research is to analyze the procedure for Taiwan’s banks to invest in China with product market matrix & following the clients, and propose some suggestions through document analysis and in depth interview. Taiwan’s banks should refer their competitive advantages and follow Taiwan’s clients to enter China’s market. Taiwan’s banks have to change their representative offices to branches or subsidiaries, and purchase equity or join strategic alliance for the opportunity in China. Furthermore, Taiwan’s banks should build the brand image and difference on service, and watch the development on the business of wealth management and personal banking. The mutual relationship of both sides on banking will move into the further stage, building the mechanism of mutual supervision on monetary will protect the investors’ rights and interests.