[[alternative]]A Study on the Change of Crematory Institutions in Mainland China: and the Comparison on the Crematory Strategies in Mainland China and Taiwan

[[abstract]]兩岸政府過去進行火化改革，頗有成效，惟在制度設計上是否已兼顧到文化、制度、資源、技術四面向的改變，使火化政策能確切落實。此有待對兩岸過去的火化制度變遷過程深入瞭解，並對變遷的影響因素確實掌握，方能找出兩岸未來火化制度的發展模式，以及殯葬產業競爭與合作之道。本文依循制度變遷之理論基礎，藉由文獻分析法、比較研究法及實地訪談法，進行兩岸火化改革之比較分析。研究結果發現：(1)變遷過程方面，台灣先獎勵火化進塔，再增加允許火化土葬；大陸則先實施強制火化土葬，再提倡骨灰寄存；(2)變遷原因方面，兩岸同受相對價格變化之影響，但影響偏好變化，大陸領導人的帶頭示範作用強過台灣；(3)變遷方式上，台灣偏採誘發性變遷，大陸偏採強制性變遷；(4)改革成效上，台灣的火化率成長雖快，但建塔對環境衝擊較大；骨灰存放設施的普及與規劃興建專業雖優於大陸，但火化設備及技術的研發不如大陸。[[abstract]]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