1949年以来,随着岛内外政经局势的不断变化,台湾当局有关两岸经贸关系的主流法理结构历经了以绝对主观主义为主导向相对主观主义为主导的嬗变,两岸经贸交流也由“法律上的绝对不可能”渐次转变为“有限制的法律上的可能”。本文拟就近60年来台湾当局的大陆经贸“立法”演进进程作全面的分析。一、两岸关系隔绝时期的大陆经贸“立法”:以刑事规范为主要内容 Since 1949, with the changing political and economic situation inside and outside the island, the mainstream legal structure of cross-Strait economic and trade relations has been going through a period of transition from absolute subjectivism to relative subjectivism and cross-Strait economic and trade exchanges. Absolutely impossible “” Gradual transformation into a “limited legal possibility”. This article is intended to provide a comprehensive analysis of the progress of Taiwan’s economy, trade and legislation in the past 60 years. I. Mainland Trade and Economic Cooperation during the Period of Cross-Strait Relations “Legislation”: Taking Criminal Norms as the Main Content