With the cross-strait civil and commercial transactions increasing and deepening, more and more conflict of civil and commercial laws arose. Thus, it is of highly necessity to discuss such problems in order to promote the development of cross-strait civil and commercial relations.Besides Introduction and Conclusion, this dissertation consists of five chapters.Chapter One introduces general issues of conflict of civil and commercial laws between the two sides of the strait. It first reviews the reason for conflict of laws from historical, political, legal and practical aspects, and then analyzes the nature of the conflict of civil and commercial laws between the two sides and its characteristic of being periodic and gradual, as well as differing between before and after the unification of the country. It further holds that, presently, the most appropriate method to solve the conflict of civil and commercial laws between the two sides is: the two sides apply their respective interregional of laws or apply by analog their respective private international law.Chapter Two explains the evolvement of the legislation concerning cross-strait conflict of laws during the two periods before and after 1949. In 1918, under a particular social and historical condition, China produced its first single act of private international law– Application of Law Statute. Though the social conditions limited its functioning, it still holds certain position in the history of Chinese private international law legislation. After 1949, especially after the reforming and opening of China mainland, private international law legislation has gained unprecedented achievements, and private international law system has been primarily established. However, the present legislation bears obvious defects, which have become a weak point in the whole legal system. Taiwan has both private international law and interregional conflict of laws. Its legislative mode of single act is reasonable, and the content of the provisions is relatively complete; but some provisions are rigid and lacking of flexibility, and in some articles the ideas of feudalism and inequality between men and women are totally outdated. At present, both sides are framing and amending their conflict of laws, in order to make it increasingly perfect.Chapter Three, from theoretical, legislative and practical aspects, discusses the