現代社會中有越來越多的犯罪朝向組織化與財團化發展，其中多以獲取不法利益為目的。為了對抗以獲益為主的（經濟）組織犯罪，財產刑罰逐漸在現今的刑罰制度中佔據重要地位，國家藉此剝奪犯罪行為人因犯罪取得的不法利益。對此，兩岸關於財產刑罰制度的選擇，不論在理論基礎、規範結構、實務應用等皆有所顯著的不同取向，因此有深入相互比較的必要性，以提供雙方經驗之交流。

In modern society, there are more crimes developed organized and appeared as business, which primarily aim on illegal profits. In order to fight with organized crimes that focus on illegal economic interests, fine levied on property, which skim off excess profits from criminals, weigh more and more in modern criminal law system. However, fine levied on property system appears very different between law systems in Taiwan and in China, especially in theory basis, structure of regulations, and application in practice. Therefore,this article detail compares differences of fine levied on property systems in Taiwan and in China to offer further experience exchange.