2007年3月16日,中國第十屆全國人民代表大會第五次會議表決通過《物權法》,並於10月1日起正式施行,該法是以法律形式確認並保障社會主義市場經濟的重要基礎,更被視為改革開放以來的重要里程碑。由於《物權法》為其形成中國特色社會主義法律體系目標的重要立法,在說明《物權法》制訂緣由之後,本文依據《物權法》的官方說明及立法內容,歸納其立法重點及具體內涵,以為分析該法影響臺資企業的參考依據。再者,針對在中國大陸地區發展的臺資企業,分析該法相關規定可能造成的效益或影響。最後,本文總結中國《物權法》的制度設計確有吸引臺資企業之處,惟仍有諸多有持改進的法律問題。因此,本文建議臺資企業決定赴陸投資必須事前謹慎評估,國內學界也應深入探討中國《物權法》對於臺資企業的利弊得失、分析該法各編章相關規定解釋適用的疑義及解決方法,而政府相關單位則應加強宣導認識注意事項,並即早規畫產業或市場的因應之道,以減低經濟發展的可能衝擊。
China's property law was adopted by the 10th National People's Congress on March 16, 2007 and took effect on October 1. This legislation, while affirming the socialist features of a market economy, was regarded as milestone since China’s economic reform and opening up. This article first states the history of the law and second, generalizes its major points as shown in official document as basis for analyzing the effect on Taiwanese-funded enterprises in Mainland China. This article indicates some Taiwanese-funded industries consider the China property law attractive for their investment. Finally, this article concludes that the property law is attractive to Taiwanese-funded enterprises, despite sonic loopholes that must be heeded. This article suggests that Taiwanese-funded enterprises must evaluate carefully; scholars should study the problems related to application of the law and present solutions. The government should study how to assist industries in reacting to the law.