本文係從中國大陸夫妻財產信託爭訟案例，探討兩岸夫妻財產制、信託法制、保全程序等之差異，進而論述該判決上之準據，此乃從學術與實務觀點作為比較。本文研究內容涉及之領域橫跨了民法、信託法、訴訟法等領域，並提出差異性比較與特殊性分析。兩岸法制之制定背景與時間不同，部分法律關係詮釋雖有歧異，但殊途同歸無礙於權利人之主張；而兩岸夫妻財產制度雖有些微分歧，惟對於信託財產之獨立性法制，仍不失其明確規範。中國大陸自改革開放以來，在民法學上衍生了諸多新研究課題，乃值得探索；而兩岸地理位置緊鄰，風俗民情相近，語言與文化系出同源，在商務經貿交流頻繁下所衍生之民事法律事件增多，兩岸法學知訊之相應研究或借鑑交流，乃成為不可或缺之趨勢。

This article discusses the differences between the marital property system and framework of Trust Law between the two sides of the Taiwan Strait from the case of disputes over the marital property trust in Mainland China, and then discusses the basis for the judgment. This article compares on the basis of academic and practical judgment cases, focusing on marital property system and independence of trust property, the use of trust funds after the implementation of the security procedure, etc. This legal analysis covers areas such as civil law, trust law, and procedural law, above all, proposes a comparison of differences and an analysis of particularity. Since China's reform and opening up, many new research topics have been derived from civil law, which are worth exploring and analyzing. Besides, Taiwan and Mainland China are geographically close to each other, with similar customs and folklore, language and culture are of the same origin, and the number of civil legal incidents derived from frequent business and economic exchanges has increased. Corresponding research or exchange of reference based on cross-strait legal information has become an indispensable trend.