中國大陸在經濟改革開放後，於2001年面臨加入世界貿易組織（WTO）之挑戰；而入世後，在中國大陸各項產業中，所受衝擊最大的首推金融服務業，為履行入世承諾，陸續擴大外資銀行的業務經營範圍及區域，並對外資銀行實施自主開放措施。外資銀行機構數量明顯增加，外資銀行儼然已成為中國銀行業的重要組成部分。 面對越來越多外資銀行的進入，中國大陸在加入WTO的五周年，由中國國務院在2006年12月11日頒布實施「中華人民共和國外資銀行管理條例」，此條例的內容是針對在中國大陸運營的外商獨資銀行、中外合資銀行和外國銀行在設立與登記分行的部份以及可經營業務的範圍作出了明確規定，允許外資法人銀行為中國客戶提供全面的金融服務，意味著中國正逐步邁入開放金融領域的過程。 本研究主要探討在中國大陸加入世界貿易組織的過渡期結束後，外資銀行進入大陸市場，面臨到法令規範控管時所做的因應方向與策略發展方式，分析「中華人民共和國外資銀行管理條例」修正之後外資銀行面對的態度以及所因應的表現，並探討放寬外資銀行管控制度對中資銀行所造成的衝擊，以及瞭解外資銀行競爭優劣勢和可能面對的機會與挑戰。 After the economic reform starts, mainland China has faced the challenge mainly because it acceded to the World Trade Organization (WTO) in 2001. Every industry in mainland China has received impacts after acceded to the WTO but the most severe situation happened in the financial service industry. In order to meet commitment, mainland China continually expand business scope and operating area of the foreign-fund banks with more open and independent measures. Therefore, the quantity of foreign-funded banking institution obviously increased and foreign capital banks have already become the important component of banking industry in mainland China. Facing the situation that more and more foreign-fund banks operate in the mainland China, at the fifth anniversary that mainland China acceded to the WTO, the Chinese State Council had issued and implemented the Regulation of the People’s Republic of China on the Administration of Foreign-funded Banks at December 11th, 2006. The contents of this regulation is mainly focus on setting up the solely foreign funded banks, Sino-foreign venture banks, and register the foreign bank’s branches that will operate in mainland China. This regulation also makes the clear standard of the operating scope of those banks to allow banks to provide complete financial service to Chinese customers. This also indicates that mainland China is gradually stepping into the process to open up the field of its’ financial services. This study mainly aims to examine the effect of foreign-fund banks’ reactions and strategic development when banks facing regulations during the transition period after mainland China acceded to WTO. Analyze amendment of the “Regulation of the People’s Republic of China on the Administration of Foreign-funded Banks” can help one to understand foreign-fund banks’ position and reaction to this regulation. Also, one can have better understand the impact of loosing foreign-fund banks restrictions on Chinese banks. Therefore, one can understand the foreign-fund banks’ competitive strength and weakness and potential opportunities and threats.