臺灣自解除戒嚴直至陳雲林來臺簽訂直航協議，從赴大陸探親、觀光、經商以及大陸人民來臺結婚、工作、學術研討，兩岸人民往來頻繁，而這些來往均須進行文書作業，以完成法定程序，故使用應用文機會大增，熟悉兩岸應用文書已迫在眉睫。本文主要在探討兩岸應用文之種類、格式及用語用字之差異，然應用文種類繁多，僅以兩岸人民與對方行政機關最常使用的公文為例，探究其區別，使讀者瞭解兩岸不同的規定而能熟悉使用，提高處理事務的行政效率，並將比較分析結果，提出結論與建議，做為兩岸政府公務文書規範改革思維方向；同時於大學通識課程應用文中講授，讓學生畢業後有機會接觸大陸事務時有所幫助。

From Taiwan removed the Martial Law till recently Yu-Lin Chen came to Taiwan to sign the Straight Flight Agreement, Taiwanese go to China to visit relatives, to travel or to do business, or reversely, Chinese come to Taiwan to work, for marriage or for academic discussion, these activities all revealed the frequent contact between the people of these two places. Since these actions require paperwork to meet the legal requirements, therefore, the chance of using applied writing is greatly increasing. Thus, there is an urgent need for us to be familiarized with the documentation between Taiwan and China.

The main purpose of this article is to discuss the different types of applied writings, and also the differences between its styles and wordings. Since this topic covers a great variety, this article will only take the most frequently used official documents between two parties as an example. In order to make it more practical and to increase administrative efficiency, this article will look at the differences between the rules or both parties, as well as compare and discuss the outcomes. In the conclusion, I will propose suggestions for the improvement of the government official document standards. At the same time, it will be taught in the lectures, which could help students who have an occupation related to the mainland business.

兩岸; 應用文; 公文

Cross-straits; applied writings; official documents