任何一個國家，為建立制度規範與維護社會秩序，政治教育都在學校教育中是不可或缺的。本文試圖探討現今兩岸高中教育之政治內容，在表徵和內涵上有何異同。比較臺灣與大陸現行政治教科書主題類目之內容，發現政治知識和政治策略在兩岸都最受重視，但各政治主題的本質意涵有顯著差異，「政治社群」的認同對象不同、「政治知識」的來源不同、「政策略的性質不同，彼此對「民主價值」的認知差異甚大。大陸對意識形態比臺灣更為堅持。本濁建議兩岸高中教科書應更為重視民主價值的內化、生活化，塑造具備正確民主價值和公民素養的現代公民，化宗兩岸對民主價值的認知差異，以為兩岸和平共處、互惠互利營造有利氛圍。

The political education is essential in academic education system of every nation. Because political education can not only establish institutions and norms but also maintain social order. This paper focuses on the political education contents in senior schools of Taiwan and mainland China and assays the denominators and dissimilitude from their characteristics to connotation. Through comparing and analyzing the subject matters in current political textbooks of Taiwan and mainland China, it is found that political knowledge together with policed policy take up the most important parts in both sides. But the essential connotation of subject matters divers a lot. Textbooks in Mainland China show much more political ideology. In conclusion, this paper suggests that democratic value should be strongly emphasized in the textbooks both in Taiwan and mainland China. For education the democratic citizens with correct value and political quality, the irenic and reciprocal climate between Taiwan and Mainland China would be constructed.