1999年的九二一大地震是促使台灣建立現代應急管理制度的重要分水嶺；2003年的SARS非典疫災則是中國大陸建立現代應急管理制度的重要里程碑。台灣應急管理法規制度主要建構在「災害防救法」的基礎上，具體從「災害防救組織」、「災害防救計畫」、「災害預防」、「災害應變措施」、「災後復原重建」等來呈現其結構。中國應急管理制度的核心內容則是“一案三制”。以此作為應對突發公共事件的重要基礎和制度保障，其中“一案”指的是設立國家突發公共事件總體應急預案及相應應急預案；“三制”指的是體制、機制和法制。國家總體應急預案是中國應急管理制度的龍頭，是“一案三制”的起點。具體規定了組織體系、運行機制、應急保障及監督管理等事項。本文將從法規制度面，來探討兩岸應急管理法規制度的內涵，並在結論做出分析比較。發現兩岸制度各具特色，跨域互援機制則尚待建立！

1999 earthquake is an important watershed in Taiwan to promote the establishment of modern emergency management system. 2003 SARS epidemic in mainland China is an important milestone also to build the modern emergency management system. Taiwan's emergency management system mainly based on the ”Disaster Management Act” to the specific from the ”disaster management organizations,” ”disaster contigency plan”, ”disaster prevention”, ”disaster response”, ”disaster recovery” to render its structure. The core of China emergency management system is ”one plan and three systems. It was the base and support for emergency response. ”One plan” refers to General Emergency Contingency Plan(GECP); ”Three Systems” refers to the structure, mechanism and legal system. GECP is the leading of emergency management system specifies the organizational system, operation mechanism, emergency support and supervision issues. This article from the legal structure to explore the connotations of the cross-strait emergency management laws and regulations, and concluded to make analysis and comparison.