By applying statistical analysis using the T-test, analysis of variance (ANOVA), factor analysis and regression analysis, this research investigates the impact factors for mainland China students studying in Taiwan, analyzes the apprehensive perception arising from faculty and students about mainland student policy and examines the mechanisms of recruitment used by Taiwanese universities. The research reveals that the learning outcome for mainland China students studying in Taiwan demonstrates high positive correlation between three independent variables - university resources, campus experience, learning adaptability - and one dependent variable: learning satisfaction. Among these sub dimensions, intercultural study, professional teaching, administration service, social support, academic adaptation and living adaptation demonstrate high positive correlation with learning satisfaction.