1971年10月25日聯合國大會通過2758號決議，同意由中華人民共和國政府取代中華民國政府進入聯合國。過去兩岸在威權政府掌握歷史話語權下，形成對立的觀點，卻不盡然能反映完整的歷史事實。本文作者透過對史料的文本分析並輔以次級資料分析，冀望理解兩岸政府各自對中國代表權的認知，並梳理隨之發展的歷史解釋或歷史詮釋。研究發現，中華民國政府自認係主動退出聯合國，並在席次保衛中克盡可及。大陸政府堅持聯合國應恢復其原有之席位，故其在2758號決議通過前，從未對此問題展現絲毫退讓。1969年1月20日美國尼克森上任總統後為聯中抗蘇、儘快脫離越戰泥淖，乃主動表態支持中華人民共和國政府入聯。同時期歐美日各國政府也積極開拓中國大陸貿易市場。大陸政府基於以上有利情勢，亦企圖藉由改善對外關係來減緩文化大革命帶來的社會衝擊，遂得以因勢利導地取代我國在聯合國的中國代表權。

On October 25^(th), 1971, the United Nations General Assembly adopted Resolution 2758, conferring United Nations membership upon the People’s Republic of China in place of the Republic of China. In the past, the two sides of the Taiwan Strait formed opposing views under the authoritarian government's right to speak on the past history, but this did not necessarily reflect the full historical facts. The author, through the textual analysis of historical data and supplemented by secondary data analysis, intends to gain an insight into the crossstrait governments’ perspective on the representation of China. Additionally, the historical explanation or historical interpretation that arose with development was clarified. Findings show that the R.O.C. government voluntarily withdrew from the United Nations and did all it could to defend its seat. The Chinese governed insisted that U.N. restore its original seat. Hence, before Resolution 2758 was reached, it never showed the slightest compromise on the issue. On January 20^(th), 1969 after U.S. President Richard Nixon took office, he formed an alliance with China against the Soviet Union that was also meant to aid the quick withdrawal from the turmoil of the Vietnam War. He explicitly showed his support for the PRC's entry into the UN. Meanwhile, the governments in Europe and the United States also actively expanded markets and sought trade with China. With the situation in China's favor, the Chinese government attempted to mitigate the social impact of the Cultural Revolution through improved foreign relations. China then seized the opportunity to replace our country's representation in the UN.