在大陸死亡人口遠高於臺灣且殯葬服務逐漸市場化的推動下，部分台商殯葬業者視大陸為深具潛力的市場，然而本研究發現，兩岸殯葬產業結構特性在經營定位、經營範疇、經營體質以及產業體制均有不同；殯葬產業的資本是支撐其正常設立的前提條件，至於技術的角色大陸偏向有形載具技術的發展，臺灣則偏向無形管控技術發展；台商赴大陸投資殯葬產業投資標的以墓園及納骨塔為主，難取得經營權之原因與人治色彩濃厚有關；台商投資大陸殯葬業遭遇的障礙主要為國有服務機構占據市場、政府以公益之名介入干預以及融資的困難。此外，台商在大陸投資殯葬業面臨一些制度、文化與市場的障礙，導致競爭力不足。在制度面，大陸的殯葬法規並不完善，以台商過去經營殯葬的經驗經常會觸及大陸法規的模糊界線，甚至引起官司糾紛。在文化面，大陸在殯葬服務的範疇仍屬於社會福利保障，對於殯葬禮儀服務市場化的接受度仍低，尚待觀念性的突破。在市場面，嚴格的政府價格管制與面對大陸民政單位與國營業者聯手的不公平競爭環境，使得台商的獲利潛力受到相當限制。另一方面，台商亦面對融資的困難，包括臺灣資金引入的限制，以及大陸銀行對於台商的信用關係較低且殯葬業可作為抵押貸款的資產較少，導致市場擴張的動力不足。 Due to dead and marketization of funeral industry of mainl and China, many Taiwan companies regard it as an opportunity to penetrate the potential market. However, our study finds that the degree of competition force is very low for them because of some factors such as institution, culture, and market. In the aspect of institution,many disputes, even illegal issues are induced by the imperfect law system. For culture, funeral service is still in the scope of social welfare and the acceptance of marketization is not widespread. The third aspect, market, that rigid price regulation and the alliance of public funeral companies and government make an unfair competition environment restricts on the profit of Taiwan companies. On the other hand, financing issue including that the fund from Taiwan is limited by two-strait policy and borrowing barrier from mainland banking hinders Taiwan companies to extend funeral market.
