中文摘要 大陸、台灣一水之隔,從經濟面來看,大陸正面臨了經濟起飛的階段,充沛的人力資源與廣大的市場都極具吸引力,此外,大陸的人力不會永遠如此低廉,台灣企業若僅能在成本觀點著力,使赴大陸投資只會延緩企業淘汰的時間而已,因此如何加強企業本身的核心競爭力在大陸資本市場籌措資金,來與國際大廠競爭,將大陸視為全球運籌的一環,增加企業生存能力。 台商到大陸發展已見規模的公司,卻因政府對大陸投資政策的限制下,面臨大陸廠的發展因為資金短缺,導致錯失企業發展的良機、降低競爭優勢。所以本論文主要是了解台灣和中國大陸證券市場發展的沿革和狀況,並提供企業對大陸證券市場的了解,進而藉由大陸資本市場籌集資金降低企業資金成本,使企業對兩岸的資本市場籌資方式容易度與效率有更好的評估依據。 兩岸公開發行程序及資訊揭露之主要特色,有許多的規定可以互為借鏡、互為參考,彼此之間可截長補短,以促進兩岸股票市場的健全發展。
Between Mainland China and Taiwan from viewpoint of economy, china is in phase of rapid economical growth, due to its large human resource and attractive market at this moment. However the low labor pay in china will be increased as time goes by. Taiwan industries will get nothing except delaying the time that lose advantage in the market, so the industries should make themselves competitive on fundraising in china capital market. The Taiwan industries, who have moved main production to china, often meet problem of fund shortage, and no competition, due to the government's china investment policies . Hence this essay is mainly to have full understanding on histories and developments of the stock market in Mainland China and Taiwan , help the industries decrease expense by fundraising in china capital market . China and Taiwan have their own features no matter on stock public offering procedures or mandatory information disclosure. Great effort together will help stock market develop well .