In recent years, Taiwanese Firms developing on the mainland have shown a return status, and most of the Taiwanese Firms engaged in the catering industry have a life cycle of at most three years. Taiwan-funded chain enterprises with certain assets are also facing a situation of industry shrinkage. Therefore, this study will explore the influencing factors that Taiwanese Firms need to enter the mainland market, and through the case analysis to understand the necessary factors for the development of Taiwanese restaurant companies in the mainland market. The six major factors including location, external customer relations, employee welfare, corporate culture, marketing model, and suppliers are used to make propositions on the impact of business performance. The purpose is to provide reference for Taiwanese Firms who have entered and plan to enter the mainland market. In this study, through the selection of job categories, 5 employees were selected from the employees in Company A and Company B, a total of 10 respondents, and interviews were conducted from March 2020 to April 2020. The contents of the interviews were analyzed. The results of this study are as follows: 1.The location factors of the enterprise has a partial impact on business performance. 2.The external customer relationship factors of the company have a positive impact on business performance. 3.The employee welfare factors of the company have a partial impact on business performance. 4.The corporate culture factors have a partial impact on business performance. 5.The marketing model factors have a positive impact on business performance. 6.The supplier factors has a partial impact on business performance.