海峽兩岸對於營業秘密的保護各有其立法的背景、沿革、要件及目的等而有所差異。惟兩岸自2002年起已同為世界貿易組織的成員國，均負有遵守WTO「與貿易有關之智慧財產權協定」的義務。且觀察主要先進國家保護營業秘密之法制，不論是美國1979年制定的「統一營業秘密法」、1996年的「經濟間諜法」和近年來日本、德國多次修正之不正競爭防止法，均凸顯了保護營業秘密法制變革之刑罰化及域外犯處罰的問題。因此，本文將先探討我國及中國大陸營（商）業秘密刑罰保護的沿革、要件及缺失。其次，依據兩岸共同打擊犯罪及司法互助協議的內容，剖析兩岸共同防制侵害營業秘密罪的困難及挑戰。最後，則就兩岸共同防制侵害營業秘密罪的觀點，提出可能改善域外犯處罰的缺失及創新刑事司法互助內容的建議。

Differences exist in trade secrets protection between cross-straits, due to their own legislative backgrounds, histories, requirements, purposes, and so forth. However, since 2002, cross-straits both became Members of the World Trade Organization and need to comply with the obligations of TRIPS. Moreover, (Legal) legal systems for trade secrets protection in leading countries, such as U.S. Uniform Trade Secrets Act enacted in 1979, U.S. Economic Espionage Act of 1996, and the Unfair Competition Prevention Acts in Japan and Germany both being amended frequently in recent years, have all drawn attention on the issues of the change of legal systems in terms of the protection of trade secrets, namely criminalization and penalty on extraterritorial offenses. Accordingly, this article will first discuss the history, the requirements and the shortages of trade (business) secrets protection, as far as penalties are concerned, either in Taiwan or China. Secondary, based on the content of the “Agreement on Cross-Straits Joint Fight Against Crimes and Mutual Legal Assistance,” analyses are made on the difficulties and challenges on cross-straits joint prevention of trade secrets crimes. Finally, in view of the joint prevention of trade secrets crimes, suggestions are proposed as to likely improve disadvantages on punishment against extraterritorial offenses and suggestions regarding creative contents of judicial mutual legal assistance against crimes are proposed as well.