因大陸推出許多優惠措施，使得臺灣人赴陸創業受到重視，過去雖有訪談性的個案研究，但卻缺乏實證性的調查研究。本研究根據文獻與參訪臺商得知臺灣人赴陸創業成功有六大類可能的決定因素，經蒐集56份樣本進行檢定分析，發現六個研究假設有四個成立。「創業者基本資料」與「創業公司基本資料」各變數幾乎不會影響創業績效。在「創業者經營模式」中，關鍵要素是決定因素，在「創業者條件」中，除親友支持不是決定因素外，其他三個皆是決定因素。至於在「創業者人格特質」與「創業環境」的各項因素皆與創業績效達顯著相關。創業不易，故要創業成功，創業者需具有積極、眼光、膽識與抗壓性且必須掌握大陸政府給予的創業優惠政策與資源等，才有機會創業成功。故臺灣人赴大陸必需先檢視自己所具有的條件與人格特質，及創業的經營模式與是否能獲取大陸創業環境的商機，才有機會創業成功。

Many preferential policies have been introduced by the Mainland China, which has attracted the attention of Taiwanese entrepreneurs. Although there have case studies of interview research in the past, they have lacked survey of empirical research. Based on literature and interviews with Taiwanese businessmen, this study obtained that there are six possible determinants of Taiwanese entrepreneurial success. After collecting 56 samples for testing analysis, it was found that four of the six research hypotheses were supported. The variables of "entrepreneur basic characteristics" and "startup company basic characteristics" will hardly affect the entrepreneurial performance. In the "entrepreneur business model", the critical element is the determinants. In the "entrepreneur conditions", except for the support of family and friends is not the determinants, the other three are all determinants. As for the "entrepreneur personality" and "entrepreneurial environment", various factors are significantly related to entrepreneurial performance. Entrepreneurship is not easy. Therefore, to be successful, entrepreneurs need to have positive, vision, courage and pressure resistance and must grasp the preferential policies and resources given by the mainland government to have the opportunity to succeed. Therefore, Taiwanese must first evaluate the conditions and personality they possess, as well as the business model of entrepreneurship and whether they can obtain business opportunities in the mainland entrepreneurial environment, before they can have a chance to startup a business in Mainland China.