本研究產業主要聚焦在巴拿馬之服務業，因為巴拿馬以服務業為主體。研究結果顯示巴拿馬雖然以服務業為發展骨幹，但並非所有類型的服務業都適合前往投資。臺灣和中國兩國前往投資之產業須結合服務業與製造業，巴國創業環境尚未成熟，若貿然前往，其風險不小。 Panama has had diplomatic relations with R.O.C for more than 100 years. Panama is the commercial gate of the Americas because of its geographic location. Republic of China (Taiwan) has most of its allies in Central America and Caribbean Area. If Taiwan can develop a good relationship with Panama, it can help Taiwan on its strategy on economy and trade. This study focuses on whether the investment and entrepreneurship environment in Panama is suitable for Cross Strait Chinese. The Panamanian government welcomes foreign investment but the location is too remote and language barrier is another problem. A detailed introduction to the overall economic and trade environment can help speed up the understanding of the investment environment here as well as promising industries suitable for development. The focus of research industry is mainly on service sectors in Panama because service sectors are the main body of Panama. The result shows that not all type of services are suitable for investment. Taiwan and China need to combine service industries with manufacturing industry if they wish to invest in Panama. Panamanian entrepreneurship environment is not mature. There are risks if go without market survey beforehand.