隨著兩岸經貿往來的迅猛發展，涉兩岸商事糾紛不斷發生。但作為一種有效的爭議解決手段，仲裁並未成為解決兩岸互涉糾紛的主要手段，究其原因，除了兩岸仲裁立法差異導致的認知障礙、當事人對仲裁制度缺乏瞭解與信任等以外，更為重要的是兩岸在仲裁裁決的相互認可與執行方面
仍存在一定的法律障礙，已有的司法實踐也因兩岸相關立法的缺失或不足而存在諸多問題。在海峽兩岸尚難以就仲裁裁決的相互認可與執行達成共識的情況下，通過借鑒港澳模式，兩岸分別儘快修改和細化相關立法應成為解決該法律困境的主要方法。

More and more commercial disputes occurred with the rapid development of economics and trade cross the Strait. As one of the effective disputes resolution measures, arbitration has not been selected as the main means to resolve commercial disputes by the private parties of the Mainland and Taiwan, the differences of the arbitration laws of the two Sides as well as the absence of knowledge and trust to arbitration of the disputing parties are two main reasons, but the most important reason is the existence of legal impediment on the mutual recognition and enforcement of arbitral award between the Mainland and Taiwan. To revise the relative laws respectively for reference of the Hong Kong/Mainland Model on mutual recognition and enforcement of arbitral award shall be an effective way to overcome the legal impediments under the current cross Strait relationship.