本文研究目的探討中國大陸農村金融改革與問題。本文發現除了改革開放初期，中國大陸金融體系的制度環境一直具有城市偏向，導致農村金融供給不足、資金外逃的問題；並且阻礙雙元經濟結構的轉型。自2003胡溫上台後重視「三農」問題，實行新一波農村金融改革。當中以成立村鎮銀行等新型農村金融機構為主要的改革重點，希冀解決農村金融供給不足，並帶動農村金融競爭。台灣銀行業雖可利用村鎮銀行的政策優惠前進中國大陸農村金融市場，但須面對缺乏擔保品、金融基礎建設不健全等問題的挑戰。

The purpose of this study is to explore the rural financial reform and problem in China. We found that except for the initiation of reform and opening-up policy, the institutional environment of China’s financial system has been the urban bias, wmch caused problems of shortage of financial supply and outflow of rural capital and obstructed the transformation of the dual economic structure. Since Hu Jintao and Wen Jiabao came to power in 2003, they have emphasized the "three rural" issue and carried out a new series of financial reforms in rural areas. The establishment of new rural financial institutions is one of main reforms, attempting to provide more rural financial services and improve competition of the rural financial market. Taiwan’s banks can take advantage of rural and township bank’s preferential policies to enter the Chinese rural financial market. However, Taiwan’s banks will also face the challenge of problems of lack of collateral and unsound of financial infrastructure in the rural financial market.