Healthy banking institutions are the cornerstone of economic growth. Banking institutions support the economic development by facilitating the intermediary function. Therefore the industries expand business and operation abroad, the banking institution should follow their steps and build up commercial presence outside the country to fulfill the funding needs of the cooperates. According to the statistic of Ministry of Economic Affairs, 40,000 cooperates have investment in mainland China and the investment in mainland China has accumulated to US$ 101 billion. Taiwan and mainland China have very strong economic relationship. On June 29, 2010, Taiwan and China signed the Economic Cooperating Framework Agreement (ECFA), with preferential terms that allow the Taiwanese banks to tap into the Chinese market at a pace faster than they would be able to as a foreign bank. Taiwan banks are expected that they can better service the Taiwanese cooperates in mainland China.