本文从分析金融犯罪的界定入手,在分析并列举国际上、我国台湾地区、我国大陆地区对金融犯罪定义的基础上,结合对预防与惩治两岸金融犯罪所需的条件,提出从方便两岸协同打击角度,将任何在金融活动中涉及“两岸”(含人、事、物)的犯罪均可归入两岸金融犯罪范畴以定义两岸金融犯罪的观点。 This article begins with the analysis of the definition of financial crime. On the basis of analyzing and enumerating the definition of financial crime in the world, Taiwan and mainland China, combining with the necessary conditions for preventing and punishing the financial crimes across the Taiwan Strait, From the angle of view, any crime involving “cross-Strait” (including people, things and things) involved in financial activities can be categorized as a category of cross-Strait financial crimes to define the viewpoints of cross-Strait financial crimes.