隨著國際社會對於人權保護意識之日益高漲，各國多於刑法制定相關規範，以保護自然人之生命、身體及健康法益。至於胎兒利益之部分，雖刑罰輕重有所不同，多數國家主要透過墮胎罪來節制各項犯罪行為；而基於人口政策之考量，目前仍有少數國家（例如中國）並未制定墮胎罪相關刑罰。時值國際間發生強制墮胎之爭議案件，本文擬以之作為觀察起點，依序從墮胎行為合法性論爭、所涉及之保護法益，以及具體刑法規範等來進行觀察及探討，最後對於我國及中國法制之現況、可能問題及調整方向提出建議。

With the growing awareness of human rights, many countries begin to review and revise their statutes. In this context, it is a universal value to protect ＂person's rights＂. On the contrary, it seems to be difficult and controversial to decide the approach of the fetus protection. As a result of this difference, some countries choose to set a series of clauses of offenses of abortion in their criminal code nowadays, and others still refuse to make the same or similar provisions. The former, such as Japan and Taiwan, focus on the protection of the fetus. The later, such as Mainland China and India, focus on the population pressure and related social policy. Dealing with this vital issue, the author discusses and identifies the legitimacy of abortion and the legal interest in criminal law at first. Then, the author tries to analyze the abortion laws in Taiwan and Mainland China, such as the Criminal Code of the Republic of China, Genetic Health Act, Criminal Code of People's Republic of China, and Population and Family Planning Law. Based on this comparative research, the article tries to give a primary conclusion and suggestions in the end.