There is a considerable gap between Taiwan and China with regard to performance in international sport events. China has been ranking among the best in the field of international competitive sports, and has had a great performance both in the Asian Games and the Olympic Games. Taiwan, as well as other parts of Asia, develops different kinds of competitive sport systems due to geographical, ethnic and political factors distinguishing it from China. The differences between competitive sport systems of Taiwan and China could presumably have a great impact on their teams' performance. The purpose of this study is to define the distinctions between competitive sport systems of Taiwan and China, including the "training system", "election system", "sources of sport science", "the Olympics plan", and "defects of Taiwanese and Chinese competitive sport systems". We can acquire new knowledge and help improve the competitive sport system by analyzing this study data. The basic research method utilized in this study is documentary analysis, which makes it possible to suggest a number of recommendations related to improvement and further development of the competitive sport system of Taiwan.