隨著國際經濟的高度發展，參與體育活動的需求與日俱增，使得體育的推動受到各國高度的重視，而體育法的制定更成為國際間關注的焦點。本研究主要以海峽兩岸體育法為研究對象，採用文獻分析的研究方法，來探討海峽兩岸體育法之內涵，並以政治、經濟及社會發展的面向來分析海峽兩岸體育法之異同。研究結果發現，海峽兩岸體育法在健康體適能、運動員升學與就業、運動道德與禁藥、運動科學與運動場館等面向有其共同性。不同之處在於法律規範體系、弱勢體育活動、學生運動時數、競技體育內涵、全民運動、體育資金、風險管理、公益體育團體、運動選手人格教育、企業休閒活動、以及國際體育交流等面向。經由海峽兩岸體育法之分析，建議執政者能強化學生體育課程正常化、重視運動人員的人格教育、加強體育資金專款專用、以及著重於實際層面的落實推動。

　　With the high development of the international economy, increasing demand for participation in P.E. activities, causes the sport to receive high attention in all countries. What is more, the legislation of the Sports Law becomes the international focus. The purpose of this paper is to discuss the contents of the Sports Law in Cross-Strait, and to analyse it with the development of politics, economy and society, based on the Sports Law in Cross-Strait as research subjects, with the method of documentary analysis. The findings reveal the Sports Law in Cross-Strait have the common traits in physical fitness, athletes further education and employment, sports ethics and doping, sports science and sports stadiums. The difference is in the legal norms, weak sport, the hours of the student movement, sports content, mass movement, physical fund, risk management, public sports organizations, the character education of athletes, the leisure activities of business, and international sports exchange. Through the analysis of the Sports Law in Cross-Strait, it is recommended those in power to reinforce the normalization of physical education students, emphasis on the character education of athletes, strengthen the use of physical funds, and emphasize the practical aspects of the implementation