我国台湾地区的法律体系不仅与大陆有着本质同源性,而且现在两岸所处的法律环境与贸易环境也颇有相似之处。对比分析两岸对于音像物的法律规定,终极分野就产生于两岸法律对于邻接权制度的继受。因此,廓清相关法律问题,对于两岸知识产权的协调保护大有裨益。 The legal system in Taiwan of our country not only has essential homology with the mainland, but also the legal environment and the trade environment in which the two sides of the Taiwan Straits now live are quite similar. By contrasting the cross-Strait legal provisions on audiovisual materials, the ultimate distinction arises from the fact that the law of the two sides of the Straits confers on the system of neighboring rights. Therefore, clarifying the relevant legal issues is of great benefit to the coordinated protection of intellectual property rights across the Taiwan Strait.