兩岸複雜政治情勢的發展，致使兩岸地區人民以戶籍代替國籍的身分認定，現今兩岸交流頻繁也突顯身分問題的重要，本研究主要以兩岸地區以戶籍作為類似移民政策的身分認定為主軸，對於兩岸地區人民身分認定的程序與實體權利的規範，以及兩岸地區人民身分轉換的問題進行研究。從對我國與中國大陸制度的研究，探討大陸地區人民在臺灣地區設籍的身分問題，與臺灣地區人民在大陸地區設籍的身分問題，進而比較兩岸對於兩岸地區人民身分認定的異同。 從研究發現可知，兩岸對兩岸地區人民的設籍均採單一戶籍制度原則，來處理兩岸地區人民身分認定的問題，以避免產生雙重戶籍的問題，而在未取得戶籍方面，中國大陸對於臺灣地區人民提供相當優惠的措施，吸引臺灣地區人民前往大陸地區，相較之下，我國對於大陸地區人民來臺的限制較為嚴格。縱使兩岸皆以單一戶籍制度為原則，礙於兩岸的政治及主權等複雜的問題，造成查證上的困難，亦會衍生雙重戶籍問題的可能性。;The increasing complexity of cross-strait politics has caused the people on both sides to develop an identity recognition where household registration has replaced nationality. At present, frequent cross-strait exchange has highlighted identity problems. The present study adopted a cross-strait identity recognition system where the household registrations of Taiwan (R.O.C.) and Mainland China were deemed a type of migration policy to regulate the identity recognition procedures and substantive rights of Taiwanese and Chinese people, and to examine the identity conversion problem of people in both Taiwan and Mainland China. In addition, studies concerning the systems of Taiwan and Mainland China were reviewed to elucidate the identity problems that Chinese people encounter when attempting to establish domicile in Taiwan, as well as those Taiwanese people encounter when attempting to establish domicile in Mainland China. The observations were then compared the differences between the identity recognition of Taiwan and Mainland China towards people on the opposite side. Findings indicated that both Taiwan and Mainland China employ a single- household registration system for people from the opposite side to resolve the identity recognition problem and prevent dual household registrations. Regarding people that have not registered on the opposite side, Mainland China has placed incentives for the Taiwanese people, attracting them to Mainland China. By contrast, Taiwan has restrictive measures towards the Chinese people. Despite both sides employing a single-household registration system, the complexities of cross-strait politics and sovereignty issues have caused the checking of identity to be extremely difficulty, which elevates the possibility of dual household registrations problems.