海上貨物運送契約是台灣地區與大陸地區三通裡重要法律問題之一，它涉及兩岸各自海商實體法規範衝突與解決衝突的衝突法律。國家或法域間的法律衝突不僅存在於大陸法系與英美法系之間；即便是在大陸法系法域或英美法系法域彼此間也存在著法律的衝突；而在兩岸政治立場如此歧異，經貿關係卻又如此密切的背景下，研究海上貨物運送契約法律衝突與衝突法律即具其特殊意義。本文主要分兩大部分：海上運送契約中各種法律衝突與運送契約準據法選擇之衝突法律，立於商事國(區)際私法的理論、現行法律、實務見解、修法草案示範法等就各爭點加以討論。

　　The Contracts of carriage by sea is one of the most important legal issues in the “three direct link” between Taiwan and Mainland China. It is a topic where a comparative approach is particularly revealing, not only as to differences between the common law and civil law worlds but also as between one common law jurisdiction and another ,and as between one civil law jurisdiction and another Hence, this paper has its special meanings in dealing with conflict of laws in maritime law cross strait while political situation is divided but economical harmonization is so close. This article is discussed into two major parts : comparing the law of conflicts and examining the principle of autonomy of the party in International carriage contract by sea through the theory、present law、court opinions and model law of commercial private international law