近年来,随着海峡两岸间经济、人员往来的日趋频繁,两岸间的劳动力流动规模势必越来越大,日趋庞大的劳动力流动由于两岸社会保障制度的壁垒使劳动者的权益未能得到充分的保障和实现,进而阻碍着两岸劳动力的合理流动以及经济社会的互通发展。近期,笔者之一(张著名)随团赴台访问,特地留意了台湾养老 In recent years, as the economy and personnel exchanges between the two sides of the Taiwan Strait have become more frequent, the scale of labor mobility across the Strait is bound to grow larger and larger. As a result of the increasingly large labor force flows, the rights and interests of laborers have not been fully satisfied due to the barriers of cross-Strait social security system Safeguarding and realizing it, thereby hindering the rational flow of labor across the Strait and the economic and social interoperability. Recently, one of the authors (famous Zhang) visited Taiwan with delegations and paid special attention to Taiwan’s pension