| Under the guidance of Marx's theory of capital export and division of labor, and use for reference the theories of western economics on foreign direct investment (FDI) and international division of labor, this paper analyses the stages and character of development of direct investment from Taiwan in Mainland China since the 1980's and the effects of Taiwan capital on industry structure of Mainland China, and expatiates measures for acceleration of mainland China's economic development with the induction of Taiwanese capital, technology and other elements to optimize the industry structure of Mainland China. On the basis of the theoretical analyses and the situation of Taiwan's investment in Fujian province, the paper tries to put forward countermeasures on the utilization of Taiwanese direct investment to upgrade the industry structure of Fujian province. |