近年兩岸同時展開著作權法修正，臺灣起步於2010年6月，雖早於大陸的2011年7月，但步調較緩，目前尚未見完整而具體之草案，大陸方面則已於2012年12月由國家版權局將著作權法修訂草案提交國務院法制辦，待國務院常務會議討論通過後，就會提交全國人大常委會審議。本文作者忝為臺灣智慧局著作權修法諮詢小組成員，同時獲邀參與學界版著作權法修正草案之討論，並對大陸著作權法修正工作有長期密切觀察，2012年元月中旬亦曾獲邀出席中國人民大學知識產權學院所舉辦該學院受國家版權局委託專家建議稿之研討會，於此兩岸著作權法修正草案尚未最後定稿之時點，提出一些觀察心得與探討，期待有助於各方了解、比較與參考。 In the recent years, both Taiwan and Mainland China start separately amend its Copyright Law. Taiwan initiated its amending work in June 2010 and yet released any complete version. Mainland China started its amending work in July 2011 and submit by the National Copyright Administration an amendment to Law Office of Secretary Office in December 2012. It will transfer to The National People's Congress for approval when the Standing Committee of Secretary Office finalizes its review. The author participates the consult committee of Taiwan Intellectual Property Office and is also invited to be the member of academic committee on copyright amendment. He observed the development of Mainland China Copyright Law for a long time and was invited to give his opinion to the Copyright Amendment which was draft by Intellectual Property Academy, Renmin University of China and commissioned by the National Copyright Administration. This article will introduces the main points of three Copyright Amendments and submit some suggestions for consideration.