对台湾地区的动物保护规定的概况、背景及发展历程进行梳理,通过文献研究法和比较研究法,可以分析台湾地区动物保护相关规定的特点,为构建和完善祖国大陆动物保护立法提供启示。即确立保护动物利益为主的立法目的,扩大动物保护范围并加强保护力度,设立监督举报制度,构建政府与民间的合作机制,设立专门负责机构并设置罚则。 This article reviews the general situation, background and development history of animal protection regulations in Taiwan. Through literature research and comparative research, we can analyze the characteristics of animal protection regulations in Taiwan and provide inspiration for the establishment and improvement of animal protection legislation in mainland China. That is, to establish the legislative objective of protecting the interests of animals, expand the scope of animal protection and strengthen the protection, set up a system of supervision and reporting, establish a cooperation mechanism between the government and the people, set up a special responsible organization and set penalties.