台商赴大陆投资对两岸经济发展都有利益,对台湾而言,在大陆的台商普遍仍与台湾母公司及相关配合企业保持密切联系,经常返台采购上游原料及机器设备,因此促进了台湾对大陆的出口,替台湾创造了为数可观的外汇顺差,增加了台湾经济实力,也增加了台湾管理人员的雇用。对大陆而言,台商投资可以促进发展、引进资金技术、带动相关投资、增加劳工就业、缴纳税赋、创造高额外汇,维系社会的和谐发展,对大陆经济发展的重要性不言可喻。台商赴大陆投资基本上是符合经济学“比较利益”的原则,对两岸产业分工合作产生互补互利的结果,一方面带给大陆工作机会与所得的提升,一方面也使台湾的出口大幅增加,且加 As far as Taiwan is concerned, Taiwanese businessmen investing in the mainland have a vested interest in the economic development of both sides of the Taiwan Straits. For Taiwanese, Taiwanese businesspeople in the Mainland generally still maintain close contacts with Taiwan’s parent companies and related cooperative enterprises and frequently return to Taiwan to purchase upstream raw materials and machinery and equipment, thus promoting Taiwan’s exports to the Mainland have created a considerable foreign exchange surplus for Taiwan, increased Taiwan’s economic strength and increased the employment of Taiwan’s management personnel. As far as mainland China is concerned, investment by Taiwan businessmen can promote development, introduce capital and technology, drive related investment, increase labor employment, pay taxes, create high foreign exchange earnings, and maintain harmonious social development. It is self-evident that the importance of economic development in mainland China . Taiwanese investment in the Mainland is basically in line with the principle of “comparative benefit” in economics and the result of reciprocal and mutually beneficial cooperation in cross-Strait industrial division of labor. On the one hand, this will bring about job opportunities and income gains in the Mainland and will also make Taiwan’s exports A substantial increase, and plus