未來兩岸關係的主要矛盾將集中在兩岸「價值共享」(values shared)不足。「價 值共享」不足所導致價值障礙，不但是現階段兩岸衝突形式的主要來源與潛藏因 素，也是兩岸進一步「經濟互賴」與「制度整合」1的新障礙。中國大陸涉台領 導若仍堅信經濟事務下層建築將決定性影響政治、法律、文化等上層建築，以這 種經濟決定論（Economic determinism)觀點，去看待與形塑兩岸關係發展，認 為物質性結構將主宰兩岸關係發展，而輕忽兩岸在主權、民主、人權、法治與公 民社會等共享價值建構，缺乏「價值共享」的建構與積累過程，直接政經跳躍結 合，兩岸「深水區」議題不但難以突破障礙，也會危及兩岸和平發展的現狀。

Whether perspectives and forms of values-shared between Taiwan and China will be main variables of cross-strait relation in the future. If core values-shared of cross-strait relationship still maintain weak or fragile will lead to obstacles of values , which will constrain the development of cross-strait relationship such as political dialogue and negotiation in particular.This article also will analysis the framework of economic infrastructure lead to political superstructure in term of Economic determinism still followed by main China leaders and government will miscalculate and astonish the contradictions of economic and political development what had happen between Taiwan and China in recent years. There is the very important buffer and long process between economic infrastructure and political superstructure, that is so called “values-shared ” should be not ignored for both sides of Taiwan Strait. To construct and cultivate values-shared base may take long time from EU model. Otherwise, it will be hard to break through more and more values obstacles when relationship of Taiwan and China reach the new deep moment.