臺灣與大陸於2013年6月完成簽署海峽兩岸服務貿易協議，協議關於逐步減少或消除雙方之間涵蓋眾多部門的服務貿易限制性措施、繼續擴展服務貿易的廣度與深度及增進雙方在服務貿易領域的合作。迄今該協議未能經立法院通過，輿論亦有認為該協議雖似為臺灣諸多產業帶來利多，但同時亦存在對臺灣業者造成重大衝擊的擔憂。本文將針對服貿協定中工程專業服務類（工程顧問公司）及建築和相關的工程服務類（營造業）二類別，首先歸納外資於相關行業開放前進入大陸市場時所遭遇之貿易原有屏障，其後依照服貿協議中與建築業相關行業（包括工程專業服務及建築和相關工程服務等）有關條款，結合兩岸於事業資格、人員資質、業績要求等等面向之既有法規，比較分析建築業相關行業之規範差異，並透過問卷調查方式了解產業現況及實際從業人員對服貿協議的看法，並在此基礎上進一步綜合分析臺灣企業進入大陸市場的機會與執行上可能產生之課題。藉以探究服貿協定是否利於臺灣企業進入大陸市場，為後續研究奠定基礎，並提出建議以作為未來協商補充協議之的參考。 In 2013, Taiwan and Mainland China signed Cross-Strait Agreement on Trade in Services, devoting to eliminate the trading barriers of services providing, and broaden the width and depth of the cooperation in the area of trade in services. However, the Cross-Strait Agreement on Trade in Services has not been approved by the Legislative Yuan of Taiwan so far. It is criticized as a poison behind the interest-provider appearance. Owing to the various industries this Agreement regards, it makes the impacts of this Agreement in each industry varies accordingly. Therefore it is needed to have a further study in specified industry rather than general browse in discussing its beneficial result. This research is motivated by obtaining the understanding of the promises of the Agreement across the Strait, especially in the sectors of Architectural Service and Engineering Service. It is conducted by generalizing current trading barriers the professionals and enterprises encountered in Architectural Services and Engineering Services, and comparing the promises Mainland China provided. It is followed by discussing the alternatives may be suggested when negotiating the amendment of Agreement in the future. It is hoped to develop the knowledge of the trends, pros and cons of the practices of Mainland China’s industry, and with a deeper understanding regarding how to utilize the Agreement in order to be beneficial for the investors of Cross- Strait.