自從1949年國民政府播遷來台後，臺灣歷次的憲政改造，不管是動員哉亂時期臨時條款的修訂與廢止，或者憲法增修條文的增列與修訂，都涉及到兩岸關係。因為這些變革不僅涉及政府體制層次，史牽涉到國家結構層次，由於兩岸處於分裂國家的特殊狀態，國家結構層次的憲政變革，就不單純是一個國家內部的事情，還有兩岸的相互政治定位問題，因此顯得極為敏感與複雜。本論文首先描述了兩岸關係的問題本質，以及台北、北京雙方各自所設定的戰略目標，以及達到此一目標所採取的策略。其次說明我方如何透過憲政改造，回應中共的挑戰並落實我方戰略目標。最後說明現階段憲政改造對兩岸關係的影響，特別指出公投入憲可以穩定兩岸關係'單一選區兩票制則鼓勵「新中間路線J'以及臺灣的憲改民主成就對中國最有號召力。總之，臺灣的憲政改造對未來兩岸的發展，可以是積極正面的。

After the Nationalist Government moved to Taiwan in 1949， reforms of the ROC Constitution had highly related to the cross-Strait relations， no matter how the "Temporary Provisions Effective During the Period of
National Mobilization for Suppression of the communist Rebellion" were drew up and abolished， or an ad hoc articles were augmented and revised to supplement the constitution. This is because those reforms not only refer to the change of state apparatus， but also the redefinition of a country. Since the cross-Strait relationship had generated from the special situation within a divided country， the constitutional reform on country level was not simply a domestic matter， it also a matter of mutual redefinition for each others' political position. It is an extremely sensitive and complex matter.