中國從1978年以後的金融改革與演進，發展至今可視為一種金融體系的重建與改良過程。中國金融自由化的歷程共經歷了以下分期：調整過渡時期(1978-1983年)、政策摸索時期(1984-1993年)、社會主義市場經濟建設時期(1994-2001年)、加速改革對外開放時期(2001年至今)。 中國金融體系在眾多刻畫金融深化的指標上表現不俗，然而深究其中卻仍可發現許多內在層面所隱含的問題與影響，因而在擺脫金融壓抑的金融自由化過程中，中國勢必得在政府財政、銀行體系等發展與改革上做更完善的規劃，建構一個現代的金融體系。 此外隨著兩岸金融服務業市場的開放與海峽兩岸金融業往來的增加，兩岸銀行業除了面對競爭挑戰外，持續推進兩岸銀行雙向往來，並在審慎監理的原則下，兩岸銀行業透過合作與互相學習的方式，增加雙邊金融管理經驗的交流，讓兩岸一同與全球金融逐步整合，共同面對全球化的挑戰。 Up to today with the development of financial reform and evolution since 1978 can be regarded as the reconstruction and improvement process of financial system in China. The process of financial liberalization in China has undergone the following stages: the transition adjustment period (1978-1983), the policy exploration period (1984-1993), the construction of socialist market economy period (1994-2001), the accelerated reform and opening up period (2001-present). China’s financial system has given some impressive performances in many indicators of financial deepening. However, it can still discover many implication problems and influences in depth. In order to get rid of financial repression in the process of financial liberalization and construct a modern financial system, China has been bound to do a better planning on government finance, banking system and so on for development and reform. In addition, with the opening of cross-strait financial services market and the increasing of cross-strait financial exchanges, the banking industry of China and Taiwan not only face the competition challenges, but also need to push forward the bilateral dealings consecutively. Furthermore, under the principle of prudent supervision, the cross-strait banking industry can increase the exchange of bilateral financial management experience through cooperating and mutual learning. By doing so, it will make the two sides integrate into the global finance gradually and face the challenges of globalization together.