Abstract

Cross-strait government reform over the past conduct cremation, quite successful, but whether the regime has been designed to take into account cultural, institutional, resource, technology, four for a change, so does the cremation switch to implement the policy. This needs to be cremated on the two sides over the last regime change process understanding, and understand exactly what factors influence changes in order to identify future cross-Strait development model cremation regime, and the funeral industry, competition and cooperation of the Road. This follows the regime change of the theoretical foundation, through literature analysis, comparative study and field interviews, the two sides to conduct a comparative analysis of reform cremation. The results showed: changes in the process, Taiwan first Award cremation into the tower, and then increased to allow cremation burial; Mainland China is the first mandatory cremation burial, and then promote the ashes of deposit; changes in the reasons, the two sides are of the same relative price changes effect, but the impact of changing preferences, Mainland Leaders leading and exemplary role is stronger than Taiwan; changes in the way, Taiwan side mining-induced changes, Mainland side to adopt a mandatory change; reform and the results, Taiwan's cremation Although the fast growth rate, but a greater impact on the environment to build the tower; the popularity of the ashes of storage facilities and planning construction professional, although better than the Mainland, but the development of cremation equipment and technology, such as Mainland China is not. The governments of Mainland China and Taiwan proceeded to reform the crematory custom, which were quite effective in the past. Had they already given consideration to the change with the system of cultural value on institutional design, to enable crematory policy to be really implemented? This issue arises to understand the change course of crematory institution on both sides in great detail, and master the key issues of potential changes. Herewith it can be found out the development paths of crematory institution changes of two sides in the future, and the possible ways of funeral industry's mutual competition and cooperation. This paper, in accordance with the theoretical foundations of institution changes and the analytic approaches including literature review, comparative research and field interview, carried on the comparative analysis of crematory reform between Mainland China and Taiwan. The result of this study is as follows: 1. In terms of Changes course, Taiwan rewarded for cremating into the tower at the beginning, increased and allowed to cremate burial in the grounds later. On the other hand, the order has reversed by carrying on cremating burial in the grounds by force in Mainland China, followed by deposit the ashes by recommendation. 2. As to the reasons of change, the change of relative price affected the funeral custom reform in both sides. Moreover, affecting the change of people's preference , the exemplary role of the mainland leaders taking the lead in response to the reform has greater influence than Taiwanese leaders did. 3. As to the method of change, Taiwan government adopted inducing method during the reform, whereas China took the mandatory way.4 . Effectiveness of the reform, the growth rate of cremation of Taiwan is much faster in Taiwan, yet, building the tower has side effect to the environment. In Taiwan the ashes containing facilities are available to all and the specialty of planning to build facilities is far superior to that of in Mainland China, but the research and development of the cremation equipment and technology in Taiwan has lagged than that of in Mainland China