中國大陸與臺灣佛教同仰佛陀，廣大佛教徒同出於中華文化血脈，當今又凝聚在同一人間佛教旗幟下，此謂其大同。大同難免有小異，探討其間差異，尤其是在相似的人間佛教理念指導下實踐中的差異由來與演化，有利於兩岸佛教進一步加強交流，相互提升。本文主要就其社會背景、呈現面貌、組織模式三方面，試作初步的回顧與分析，並對兩岸人問佛教理念在實踐中體現的各自優勢互補及其可能性、現實性略作展望。

Buddhism of China mainland and Taiwan Believe in Buddha .The general Buddhists with stem from the Chinese culture blood vessels, and now they unite in under Popular Buddhism. It’s called great harmony, while great harmony is hard to avoid little difference. Discussion on the difference, especially when the difference and evolvement in practice are directed by the similar Popular Buddhism, will be propitious to the further communication between the two sides across the Taiwan Strait and Promotes mutually. This article try to do the elementary analysis to the following three aspects, that is social background, present visage, organization pattern. And it will give the prospect of the feasibility and the reality of the Superiority supplementary which the Popular Buddhism idea manifests in the practice between the two sides across the Taiwan Strait.