中共自1949年以來，對臺政策基調即是圍繞「一個中國原則｣，自鄧小平提出「和平統一、一國兩制」的對臺大政方針後，歷任領導人更是依循此中心思想提出對臺政策方向。習近平主政之後，除堅持「九二共識」為兩岸對話的政治基礎外，並持續推動對臺經貿、文化的多元交流。 不過，2016年臺灣的總統大選出現了第三次的政黨輪替，勢必對中共的兩岸政策產生影響，而中共面對兩岸關係發展可能產生的變數，將會如何調整對臺政策？是相對緊縮或是相對放鬆？為吾人應該關注之焦點。 本論文採用歷史研究法與文獻分析法，探討1949年毛澤東建立中共政權開始至胡錦濤時期的對臺政策，及習近平接班後到2016年「兩會」間的涉臺言論與對臺工作重點，並從大陸內部、國際環境、臺灣政局及領導人等影響中共對臺決策因素進行分析，探究中共在面對我新政府執政後可能對臺政策發展方向。 Since 1949, PRC’s Taiwan policy is base on the "One China principle". After Deng Xiaoping proposed "peaceful reunification, one country two systems" as the fundamental policy for Taiwan, all the other leaders who followed this central idea proposed their policy direction towards Taiwan. Since Xi Jinping has been in power, he has adhered to the "1992 consensus" as the political basis of cross-strait dialogue and continued to promote economic and culture exchanges with Taiwan. However, the DPP won the presidential election of Taiwan in 2016. There is bound to have an impact on cross-strait policy of the PRC. How will PRC adjust their Taiwan policy in the face of the variables in the development of cross-strait relations. It is relatively tight or relatively relaxed? Should be the focus of attention. In this paper, through literature analysis, to explore PRC’s Taiwan policy, throughout Mao Zedong, who established Communist regime in 1949 to Hu Jintao’s succession since 2012, also the Taiwan-related speech of Xi Jinping. Furthermore, analysis on Internal and External Environment, Taiwan''s political situation and leaders, etc., to observe and analyze how the PRC’s Taiwan policy development will be when the new government starts to rule in Taiwan.