中國大陸自1979年經濟改革以來，經濟大幅成長，由於土地成本與廉價勞工之競爭優勢，吸引全球投資者目光，紛紛到中國大陸設廠投資，造就中國大陸「世界工廠」的產業地位。台商企業由於受到台灣國內投資環境惡化，及大陸競爭能力增強威脅，紛紛赴大陸投資，利用大陸廉價勞工與土地，加強台商之競爭能力，從早期偷跑到目前合法報備投資，投資額不斷擴張，兩岸經貿往來對台灣的影響與日俱增；在投資型態上，台商對大陸的投資，已由初期的勞力密集與加工出口的傳統製造業型態，逐漸轉變為資金密集、技術密集以及以內銷為導向的多元產業型態，由於投資家數與金額急速增加，對融資管道與資金調度的需求殷切。
　　
　　本研究以文獻整理及專家訪談方式，歸納整理出現階段台灣銀行業對大陸台商可行之融資模式，包括由本國銀行OBU分行對台商大陸子公司或台商OBU公司辦理授信融資之模式，並結合母公司保證，加強債權擔保；另整理出由本國銀行OBU分行與大陸地區銀行或外資銀行策略聯盟，對大陸台商融資之合作模式，期為大陸台商找尋一條合法融資管道，解決中小企業台商普遍存在之融資困難問題，並為國內競爭激烈環境下的台灣銀行業者，開闢新市場，延續對日漸外移的台商企業提供各項金融服務。
　　
　　從本研究訪談中發現，目前大型台商企業在大陸為中資銀行及外商銀行競相爭取之往來對象，對台灣銀行業赴大陸設點後提供服務並不抱持期待，台灣銀行業者應加緊腳步，保持與大型台商密切聯繫，俾於第一時間爭取往來。中小企業台商由於普遍存在債信偏低，融資困難問題，目前國內信保機制皆不能提供信用保證，建議政府在政策上考慮有限度開放對大陸台商辦理信用保證。在徵提大陸廠房擔保方面，除可加強債權擔保外，可避免大陸台商再將土地廠房抵押他行增加借款，惟未來實行抵押權利效力不確定性高，不可過度依賴。面臨2006年底即將實施的新巴塞爾協定，銀行應及早制定授信政策，對大陸台商辦理授信時，應強化授信品質，落實風險管理，提升台灣銀行業之國際競爭力。

　Following its economic reform in 1979, Mainland China has enjoyed a significant economic growth, thanks to its competitive edge in land cost and cheap labor as it continues to lure the attention of worldwide investors to set up shop and invest in Mainland China, fostering Mainland China’s industry footing as a world factory. As marred by the deteriorating domestic investment environment and the increasing threats of Mainland China’s competitive edge, Taiwanese merchants have begun investing in Mainland China in search of taking the advantage of Mainland China’s cheap labor and land and in a move to strengthen Taiwanese merchants’ competitiveness. From the earlier day’s unauthorized investment move to the present day’s legally filed investment, the impact of the constantly expanding investment and the cross strait economic and trade interaction on Taiwan is becoming ominous. In investment mode, Taiwanese merchants’ investment in Mainland China has gradually shifted from the earlier day’s labor-intensive and export-bound brick-and-mortar manufacturing industry mode to a capital-intensive, technology-intensive and domestic sale-oriented diverse industry mode, which has fostered a dire need for financing means and capital allocation needs amid the rapidly increasing number of borrowers and financing amounts.

　The thesis attempts to sort out and recap, utilizing literary review and expert interview, the current stage’s feasible financing modes for Taiwan’s banking industry to finance in China, including the lending/financing mode by the local banks’ OBU braches to Taiwanese corporations’ subsidiaries in Mainland and/or it’s OBU entities, combining the parent company’s guarantee, to strengthen guaranteeing the debit claim. In addition, it also attempts to sort out the strategic alliance between the local banks’ OBU branches and Mainland regional banks or foreign-owned banks for providing Taiwanese merchants a collaborated financing mode in an attempt to identify a legal means of financing for Taiwanese merchants, help resolve the difficulty in financing common among the medium and small Taiwanese businesses, and explore new market for the Taiwanese bank operators confronting the fiercely competitive local banking environment that would allow the banks to continue providing migrating Taiwanese businesses with a host of financial services.

　The study’s interviews have unveiled that large-scale Taiwanese businesses are potential clients sought after by Chinese-funded banks and foreign-owned banks, and a majority of them do not hold high hopes in anticipating servicing coming from the Taiwanese bank operators following their setting up branches in China, which presents a compelling need that the Taiwanese bank operators ought to quicken their pace by keeping in close contact with major Taiwanese corporations in order to solicit and secure business ties at advantageous timing. As marred by a lowly rated borrowing credibility common among the medium and small Taiwanese businesses, which makes financing difficult, it is advisable for the Taiwan government to consider conditional deregulation for the Taiwanese banks to provide credit guarantee to Taiwanese merchants operating in China. In terms of pledging Mainland plants as collaterals, this not only helps to enforce the bank’s guarantee on the debt claim but also helps to prevent the Taiwanese merchant from further pledging whose land and plant for refinancing, If not only for the fact that it cannot be overly depended upon due to the uncertainty of mortgage claim enforceability in the future. Amid The New Basel Capital Accord that will soon be inducted by the end of 2006, it is prudent for the Taiwanese banks to instill a lending policy, and to strengthen the quality of lending to Taiwanese merchants in order to secure risk management, and excel Taiwan banking industry’s global competitiveness.

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