It is an imperative goal for the government to actively assist the construction industry to expand abroad. However, the problem should be the technical efficiency assessment and performance of China and the target country. In this study, the stochastic frontier approach was used to evaluate the technical efficiency of the assets, costs, and labor input components and revenue output factors of 123 construction companies across the Taiwan Strait for 2007-2017. The research results show that the technical efficiency value of asset input factors in Taiwan is lower than the average technical efficiency of mainland China; and the technical efficiency of cost input factors is not significantly different; the technical efficiency of labor input factors in Taiwan construction industry is better than that in mainland China and Taiwan. The technical efficiency value of the element is higher than the average technical efficiency of the Chinese mainland.