以在臺灣地區上市企業為代表的中大型台商，在大陸不斷投資或以台商在大陸累績的財富繼續轉 投資，至今仍是大陸對台資處理的一種基本策略。本文以2005年至2011年為樣本期間，以上市並赴 中國大陸投資的臺灣企業為樣本，分別使用曲線回歸模型(Curvilinear Regression Model)與逐段線性回 歸模型（Piecewise Linear Regression Model )，以探討台資上市企業赴大陸投資經營績效實證研究。建 議主管機關應全面檢討目前法令限制對上市公司赴中國大陸投資所造成的影響，尤其是赴中國大陸投 資金額不得超過公司淨值的40%等規定。而台商在考慮赴中國大陸投資之際，在目前法令限制之下， 參考本文的實證結果，應先審慎評估。

Large Taiwanese enterprises, as representatives, listed in Taiwan region, go constantly investing in mainland or re-investing based on accumulation of capital in mainland, that still the strategy for mainland to deal with Taiwan investment. This paper in 2005 to 2011 for the sampling period, using the listed enterprises in Taiwan and Mainland China as samples, respectively, and using the Curvilinear Regression Model and Piecewise Linear Regression Model to explore the empirical study on the operating performance of Taiwan funded enterprises on the mainland investment. Recommended that the competent authorities shall comprehensively review the influence of current laws and restrictions on listed Corporation investment in mainland China creates, especially for the limitation that Chinese mainland investment amount shall not be exceed 40% of the net value of the provisions of company. And when considering Mainland investment of Taiwanese, under the present statute of limitations, the empirical results in this paper, should first assess.