臺灣出口貿易占GDP64% ,經濟成長率非常仰賴貿易出超，WTO簽 訂後促進了區域整合的發展，也透過自由服務貿易降低國與國之間的貿 易障礙，不過，臺灣與中國長期的敏感關係使臺灣在自由貿易的發展一 直有難以突破的障礙。為了避免政治外交因素導致經濟遭受邊緣化，臺 灣政府開始與中國磋商海峽兩岸服務貿易的簽屬，然而，兩岸金融風險 的不確定，與企業對外投資的不安全感，影響了臺資銀行赴中國投資的 意願。本研究透過文獻探討整理出影響臺灣銀行業前進中國市場之相關 因素，總體經濟、文化/政治/法律、企業本身、產業市場、風險評估等五 大個構面及二十一項因素，採用專家問卷調查法進行資料的蒐集，以德 菲法確立評選準則，再以網絡層級分析法計算各因素所佔之權重，進而 分析各因素的重要性，協助臺灣銀行業前進大陸市場時，依據其所面臨 的環境因素，找出最適進入模式。實證結果顯示，影響銀行業西進大陸 之關鍵因素為相關的產業政策，而海峽兩岸服務貿易的簽訂有許多條件 上的放寬，因此將有助於擴大臺灣金融市場的基金動能，並提升臺灣金 融商品的競爭與創新能力。

The exportation trade of Taiwan occupied the 64 % of GDPs, and the economic growth rate fairly relies on the trade surplus. It promote the development of regional integration and also declined the trade barriers between two countries through the liberalization of service trade, after the agreement of WTO signed. However, For a long time, the sensitive develop relationship between Taiwan and China led the freedom trade of Taiwan was very difficult. In order to avoid the factors of political diplomacy which cause the economics of Taiwan to be marginalized, Taiwan's government started to negotiate with China about the agreement of the Cross-Strait on Trade in Service. However, the financial risk of cross-strait was uncertain and insecurity of foreign investment for enterprises, it influenced the wishes of the banks if they want to involve in China financial markets. We sorted out the relevant factors of influence Taiwan's banking forward to the China markets through literature. It conclude five aspects which include the overall economics, culture/politics/legal, business itself, industrial markets, risk assessment, and twenty-one factors.Firstly, we adopt the expert questionnaires to gather the information and pick out the important factors by the Delphi Method. Secondly, we measure the weighted of the factors and analysis the importance of each factors by Analytic Hierarchy Process. And this study would like to assist Taiwan banking make the best decisions based on the key factor when they want to enter the Mainland market. The empirical results show that the key factor of Taiwan banking entry into Mainland market is industry policy, and not only the momentum fund were expanded but financial production get more competitiveness in Taiwan when signing the Cross Strait Services Trade Agreement which having number of conditions were liberalized.