The efforts that the security market of China Mainland is going through more than 20 years, the market value accounts for the third largest in the world, it is focuses of various countries that the achievement is remarkable, especially economic by the growth of two -figure number, make the international fund pour in constantly, except attract the international investment guest, attract the Taiwan-owned enterprise to put into and set up the factory too. With the development that is globalized and policy which the government implement '' deep plough in Taiwan, link the whole world '', two sides economic and trade and in close relations, government lighten restrictions on to China''s Mainland investment upper limit recently and open fund person who come to Taiwan to make the investment policy of China''s Mainland, it will be closer in the future that both sides invest while being economic and trade. So, this thesis is directed against the trade legal system of security markets of two sides, do the comparative analysis discussion, seek comparison and future trend analysis of the securities trading legal system of two sides, in order to enable enterprises and individuals of two sides and invest the reference of the security market.
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