大陸和台灣先後於2002年初正式成為WTO的會員國，根據WTO所轄之GATS (General Agreement on Trade in Services)服務業貿易總協定，大陸及台灣入會時須提出開放金融服務業市場之承諾。
　　過去有重重限制的金融業，在兩岸入世後，隨著保護條款解除，外資金融機構進入的數量及種類將大幅增加，預期短期內將對本土金融業有所衝擊；但長期兩岸將因外資的競爭逐步整頓國內金融秩序，進行金融改革，朝向市場化及國際化的里程邁進。
　　本文主要目的在探討：2002年元月大陸及台灣先後加入WTO後，是否對兩岸金融業經營績效造成顯著衝擊，並研究和比較顯著影響大陸及台灣金融業經營績效的解釋變數有哪些。藉由實證加入WTO前後績效的變化，驗證開放金融服務業大門對本土金融業的影響，及是否因兩地不同的國內總體經濟環境和金融競爭環境，加入WTO後受到不同程度之衝擊。
　　研究過程為分別蒐集大陸和台灣1998年1月到2003年12月各72筆的月資料，採用計量經濟學的研究方法，透過E-view軟體之分析，實證大陸金融業、台灣金融業及合併兩岸金融業資料後的經營績效模型是否受本研究分類的四種指標變數所影響：
(1) 國際經濟環境變數：如匯率、貿易依存度；
(2) 國內經濟環境變數：如國內生產毛額、產業結構；
(3) 金融競爭力指標變數：如金融深化程度、金融機構效率、金融國際化 程度、金融服務自動化程度、金融機構網絡分佈；
(4) 政策因素：加入WTO
　　研究結論為：
1. 金融深化程度、金融機構效率和政策因素—加入WTO對大陸金融業經營績效具有顯著性影響。
2. 產業結構、金融深化程度、金融服務自動化、金融機構網絡分佈和政策因素—加入WTO均對台灣金融業經營績效具有顯著性影響。
3. 在合併大陸與台灣資料的模型中，產業結構、金融深化程度和金融機構效率顯著影響兩岸金融業經營績效。

　　After years of efforts, China and Taiwan had formally gained admittance to the WTO at the beginning of 2002. According to GATS (General Agreement on Trade in Services) ，members should propose their gradual openness to foreign markets in financial industry. China and Taiwan had committed to open their financial services step by step. Without past restrictions in financial industry, it is expected that domestic financial industry will be influenced due to the entry of foreign institutions. In the long run, however, it is likely that domestic corporations consolidate themselves as well as undertake reforms because of fierce competition.

　　The main purpose of this study is to explore the significance of the impact of entry to WTO in January, 2002 on both China and Taiwan. Besides, researching and comparing the factors affecting performance of financial industry between China and Taiwan is another purpose. By the empirical study, the influence of openness to foreign institutions, and the different level of impact between China and Taiwan in views of different macroeconomics and financial competitiveness are tested.

　　With monthly data of Jan., 1998 to Dec., 2003, econometrics methods are adopted. Through E-view’s analysis, empirical study comes to test if the performance regression models are influenced by:
(1) International economic factors: ex: foreign exchange rate, dependence on trade;
(2) Domestic economic factors: ex: GDP, industry structure;
(3) Financial competitiveness factors: ex: financial deepening, financial efficiency, financial internationalization, financial automation, financial institutions network
(4) Political policy factors: ex: entry to WTO

　　The conclusions are:
1. Financial deepening, financial efficiency, and the incident of entry to WTO are all the factors significantly influencing the performance of financial industry in China.
2. Industry structure, financial deepening, financial automation, financial institutions network and the incident of entry to WTO are all the factors significantly influencing the performance of financial industry in Taiwan.
3. Industry structure, financial deepening, and financial efficiency are all the factors significantly influencing the performance of financial industry in regression model combining both China’s and Taiwan’s data.

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網站：
1.大陸台灣經貿網http://www.chinabiz.org.tw
2.中央銀行http://www.cbc.gov.tw/
3.中國行業分析報告http://report.cei.gov.cn/
4.中國財經報刊數據網http://hk.cnnewspaper.com/
5.中國產業經濟資訊網http://www.cinic.org.cn/
6.中華人民共和國國家統計局http://www.stats.gov.cn/
7.世界貿易組織http://www.wto.org/
8.台灣經濟新報資料庫http://www.tej.com.tw/
9.行政院主計處統計資料庫http://www.dgbasey.gov.tw/database.htm
10.財政部金融局http://www.boma.gov.tw
11.經濟部國貿局http://www.trade.gov.tw/