本文以探討中共對台商管控政策之理論建構為分析對象，著重以不 同理論來探討其對中共對台商管控政策之適用性。並希望藉之來建構分 析的理論基礎，及探討其適用性。本文從6個不同理論來探討中共對台 商管控政策，首先是探討產權理論的内容及台商在產權理論的定位及源 由。其次為探討現代化理論之適用性，較無法借之來建構中共對台商管 控政策之基礎。第三則採用國家與社會理論之分析，將市民社會、國家 能力以及國家與社會關係的四種模式加以探討，並其運用來建構中共對 台商管控政策理論基礎之可行性。至於新制度主義途徑則以制度為研究 面向，將制度内涵及所謂制度性的路徑依賴、制度創新、制度變遷作一 探討，而發達生產力則以中共内部發展的理論為基礎，運用外資來提昇 中國大陸的物質基礎及管理經驗與先進技術。最後分析中共對台商政策 的政治及歷史基礎，同時具體在兩岸關係架構下，「一個中國」的原則是 中共對台商管控政策不可拋棄的重要原則。

With an emphasis on 6 different literature reviews and discuss its application， it attempts to establish the foundation of analysis theory on Mainland China’s Management and Control policy on Taiwan，Enterprises. First theory is an enquiry on content of property rights theories and understand what is theoretic position of China’s Management and Control policy on Taiwan' Enterprises and it origins from. It founds that with part of foreign investment and capitals，Taiwan，Enterprises has a strong connection with property rights theories and could be built an applicable theory from that. Secondly, is to discuss the theory of modernization and its application. For some reasons, it could not explain all features of Taiwan' Enterprises. The fourth is the approach of new institutionalism and it discuss the directions of institution and point out its contents, path dependence of institution, innovation of institution, institutional change. Lastly, it analyzes on political and historical basis of Mainland’s Management and Control policy on Taiwan’ Enterprises. It separates two fields, one is international framework and the other is framework across Taiwan’s strait.