本研究旨在瞭解國內中小企業進入兩岸跨境電子商務市場的意願，並探討企業成功進入兩岸跨境電商市場所需的關鍵能力。基於資源基礎理論(RBT)與動態能力觀點(DCP)為理論基礎，首先定義影響中小企業進入兩岸跨境電商市場所須具備的二項關鍵能力：動態能力與跨境電商能力。動態能力包括「企業警覺」及「營運靈活」兩種能力；跨境電商能力則包括「平台選擇能力」、「瞭解跨境金流」、「瞭解當地法規稅務」、「掌握通路能力」五種能力，進而針對各能力間的關係，及其對企業進入兩岸跨境電商市場意願的影響發展研究模式及8項研究假設。採用實證研究方法對國內中小企業進行問卷調查，回收有效樣本99份，並運用SmartPLS 2.0進行研究模式與假設驗證。研究發現：1.企業警覺對平台選擇、瞭解跨境金流及當地法規稅務等能力均有正向影響；2.營運靈活對通路掌握的能力有正向影響；3.企業的平台選擇、通路掌握及瞭解跨境金流的能力，將會提高其進入兩岸跨境電商市場的意願。據此研究結果，進而對國內中小企業及電商企業前進成功前進兩岸跨境電商市場提出實務性建議。

The research investigated the intention of entering the cross-border e-commerce markets in Taiwan and Mainland China for Taiwan’s small and medium enterprises (SMEs), and then explored what core capabilities of successfully entering cross-border e-commerce markets in Taiwan and Mainland for the SMEs. Based on the resource based theory (RBT) and dynamic capability perspective (DCP), the paper identified two key capabilities, namely, dynamic capacity, and cross-border e-commerce capability. Dynamic capability includes two factors － enterprise alert and flexible operation. Cross-border e-commerce capability includes five factors－platform selections, cross-border cash flows, local tax law, and channel strategies. Accordingly, this study proposed a research model and eight hypotheses. The empirical research uses survey to collect data on Taiwan SMEs. The questionnaires yielded a return of 99 SMEs samples. Then, this research used SmartPLS 2.0 to perform statistical analysis and hypothesis testing. The results showed: (1) Enterprise alert has a positive influence on the capability of platform selections. (2) Enterprise alert has a positive influence on the understanding of cross-border cash flows. (3) Enterprise alert has a positive influence on the understanding of local tax law.(4) Flexible operation has a positive influence on the understanding of channel strategies.(5) The capability of platform selections, the understanding of cross-border cash flows, and the channel strategies have positive influence on the intention of entering the new markets. According to the results, this research offered several valuable suggestions and practical implications for Taiwan’s SMEs to enter cross-border e-commerce markets in Taiwan and Mainland China.