|Abstract: ||1949年兩岸分治後，法律制度即各自發展互不相干；1987年政府開放探親，民間關係逐漸展開，日趨密切，復因兩岸人民血統、語言、文化相近，無論是通婚人數或到對岸求學、工作、定居人數漸多，是以兩岸婚姻家庭的法制比較、研究至為重要。 我國民法親屬編於1930年制定，歷經17次修法，由傳統的宗祧繼承、家族主義為核心及在家庭角色上男尊女卑之精神，到尊重人權、男女平等、以子女最佳利益為原則。我國法制雖然成熟，仍有需要修正之處，夫妻離婚後贍養費的問題、離婚破綻主義的破綻認定及破綻重心點的移轉、結婚離婚皆採登記制，已具有公示性，證人制度宜予刪除，以及戶政人員實質審查權限等議題。 中國婚姻法歷經1980年及2001年兩次主要修法，雖有重大發展，但與快速經濟發展下，複雜多樣的社會現實需求相比較，婚姻家庭立法仍過於簡略，若干制度尚未建制或完全，中國雖然已取消一胎化政策，對於晚婚晚育的規定已不符未來競爭的國際社會對人才的需求，應予修正，對違法行為治理也欠缺有效規定。 本文透過對我國親屬法及中國婚姻法、收養法的分析檢討提出建議，提供將來修法參考。另外，目前我國與中國間政治分治，我國對涉陸案件準據法為「臺灣地區與大陸地區人民關係條例」，中國對涉台的準據法為「中華人民共和國涉外民事法律關係適用法」，兩者對兩岸法律的衝突定位不盡相同。本文以案例分析兩岸事務在台的法律效力，藉以說明涉及兩岸事務婚姻家庭法制的規定。|
After the partition between the two sides of the strait in 1949, the legal system was not related to their own development. In 1987, the government opened a family visit, the civil relations have gradually developed and become increasingly close. Because of the people's descent, languages, and cultures between the two sides of the Taiwan Strait, no matter the number of intermarriage or the number of students studying, working or setting up in the opposite bank. It is important to compare and study the legal system of marriage and family between Taiwan and Mainland China. The Family Law of the Civil Code of the Republic of China was promulgated in 1930. After 17 revisions, from the traditional Zong Yao inheritance, familism is the core and the spirit of male superiority in family roles, to respect human rights, equality between men and women, and the best interests of the children. Although legal system of the Republic of China is mature, there are still areas that need to be corrected. Such as the problem of alimony after divorce, the flaw determination of divorce flaw and the transfer of the center of gravity of the flaw, Marriage and divorce are registered and have publicity，Witness system should be deleted, And the substantive examination authority of the households and so on. The Chinese Marriage Law has undergone two major revisions in 1980 and 2001, although there have been major developments. However, compared with the complex and diverse social reality requirements under rapid economic development, the marriage and family legislation is still too brief and some systems have not yet been established or completely. Although China has abolished the one-child policy, the regulations on late marriage and childbearing have been inconsistent with the needs of the international community for future competition and should be revised. There are also lack of effective regulations on the governance of illegal activities. This article proposes a review of The Family Law of the Republic of China, Chinese marriage law, the adoption regulations, and provides future reference. In addition, the current political division between Taiwan and Mainland China. handling the concerning legal matters in Taiwan must be based on the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, while it must be based on the Law of the People's Republic of China on Choice of Law for Foreign-related Civil Relationships in mainland. The concept for the conflict of laws is different too. This article uses case studies to analyze the legal effects of cross-strait affairs in Taiwan to illustrate the provisions concerning the legal system of marriage and family in cross-strait affairs.