Deeply affected by the Civil Law System, the two sides across the Taiwan Straits usually adopted the definite rule on legislation of private international law, that is, directly pointed out what choice of law is to govern in a special foreign-related case. But when considering the "private" of private international law, the legislature would like to authorize the party or the judge to decide the applicable rules of law at their own will in certain cases. Thus, the party autonomy and the most significant relationship theory become the focal focus. The article probes into the pros and cons of the two theories from three levels: the value, the restriction and the subjective feelings of the party. Then, it provides some proposals against the legislation of the two sides across the Taiwan Straits.