Abstract: By analyzing the concept of savinginvestment transformation and its operational mechanism, the overall situation of the savinginvestment transform efficiency in Taiwan were analyzed from three aspects, saving transformation rate, savinginvestment transforming channels and investment efficiency. The results showed that the saving conversion rate in Taiwan had been decreasing obviously in the past decade after maintaining high in more than 30 years. The indirect finance, dominated by bank and insurance institutions, had rapidly declined; whereas the development of direct finance, mainly the securities market, had developed quickly. Investment efficiency in Taiwan was high because of the main body function of market in investment. However, the savinginvestment transformation efficiency in Taiwan was not high, owing to the decline of investment rate in Taiwan. It was important for Taiwan to make the investment relationship crossstrait normal and take part in the “One Belt and One Road” plan in order to change the status.