一九九五年八月二十九日大陸地區，中國大陸公布『中華人民共和國體育法』； 一九九八年十月二十一日總統公布『國民體育法』。海峽兩岸分別制定公布或修正體育法， 均影響兩岸地區之體育運動發展。 本研究以臺灣海峽兩岸地區最新制定或修正公布體育法之條文內容，相互比較與分析，期望 尋出彼此間之異同點，並以法律基本面、體育運動範疇面及兩岸尚待補強面三方面提出意見 與建議，藉以提供臺灣地區或大陸地區，爾後在修正體育法之參考。

　　　　　August 29 1995, Mainland China announced the "Law of Physical Education of People's Republic of China".Octobr 21 1998, "Law of Physical Education on Sports for All" was made by our authority. No matter what have been established, announced, or amended, which would highly affect sports promotion and development of the regions between cross-strait. This research will, on the basis of the latest made or amended law of physical education, compare and analyze the differences and similarities, then go further to propose opinions and recommendations to the authorities between cross-strait for legal practice, sports applications and the deficiency to be strengthened, so that function as a sufficient reference for the regions between cross-strait.