本研究總共分為六章，第一章為序論，第二章為中國公司之合併規範，第三章為國有資產對於收購中國公司之規範，第四章為外商收購中國公司之法規，第五章為外資收購中國銀行之相關規範，第六章為結論與建議。 After China joined the WTO, the main goal of the Chinese government was how to attract more foreign financial institutions to innovate China’s commercial banks and to lead them into the international market. China’s government encourages China commercial banks to take full advantage of foreign financial institutions’ advanced technologies, funds, managing and selling modes, and build R&D centers to advance the international competitiveness of China’s commercial banks by acquisitions. However, the foreign financial institutions also want to compete for the Chinese bank market, and they can acquire the bank market shares quickly by acquisition. This action will make the acquisition activities continue to expand between different foreign financial institutions in the purchasing of other foreign financial institutions. There are three main purposes in this thesis: First, this thesis will discuss what kind of laws foreign financial institutions must obey when they purchase China’s commercial banks. Second, this thesis will provide some way for these foreign financial institutions to deal with these laws. Lastly, this thesis will provide several of China’s commercial banks that are possible choices for Taiwanese banks to purchase. This thesis is divided into six chapters. Chapter one identifies the Research Motivation and Objectives. Chapter two reviews the acquisition laws about China’s companies. Chapter three reviews the laws about purchasing China’s financial state-owned assets. Chapter four reviews the laws about foreign investment institutions purchasing China’s companies. Chapter five contains the laws about foreign financial institutions purchasing China’s banks. Chapter six contains Conclusions and Suggestions.