自從臺灣解除戒嚴後，一連串促使臺海兩岸交流的政令陸續頒布。由於兩岸法律體制不同，適用大陸地區之法律，對於大陸地區之人民而言，自然較為有利。加上香港九七大限即將來臨，臺灣政府為了因應經濟自由化，以及國際化之需求，並加強兩岸經貿之交流，所受壓力較大，若未在法條上加以規範，未來競爭優勢恐將有減無增。本文將兩岸勞動法相關法條作一烏瞰式之比較，以供有心在未來投入兩岸間經營公司，管理員工之人士作一參考。在具體建議方面，文中指出須加強臺灣及大陸兩地勞動相關法規之書面資料收集，細部分析資料仍有明顯欠缺；臺灣勞資雙方對勞基法意見之問卷調查勢在必行；另須加速建立臺灣勞資關係糾紛之個案分析資料庫；並請學界分析赴大陸臺商勞資關係糾紛之個案。如此多管齊下，方能為臺灣兩岸謀求雙贏的局面。

　　　　　This article collected the information about the labor law in Taiwan and Mainland China by all possible approaches for later discussion. As for dimensions of discussion content, the attitudes of employers and employees toward the present Labor Law in Taiwan will be investigated and analyzed referred to literature earlier accumulated. It is suggested that the result be analyzed for the purpose of offering the possible solution which employer and/or employees facing problem associated with labor law. The conflict between employer and employee wherever in Taiwan and/or Mainland China should be investigated by means of case study for further understanding of the details of conflict. The analysis should be made toward an ultimate goal that an optimal mediation will be reached between employer and employee based on the same legal foundation.