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函在我国大陆与台湾地区都是法定的公文文种，但在其程式及实际使用中却存在很大差别。本文拟对海峡两地的函作一比较研究，以期推动两地在公文处理上的相互沟通与交流。 一、函的适用范围在我国大陆地区，中共中央办公厅、国务院办公厅于２０００年９月发布了最新修订的《国家
The letter is both a legal official document in Mainland China and Taiwan, but there is a big difference in its programming and actual use. This article intends to make a comparative study on the correspondence between the two places in the Straits, with a view to promoting mutual communication and exchange between the two places in the processing of official documents. I. Scope of Application In mainland China, the General Office of the CPC Central Committee and the General Office of the State Council released in September 2000 the latest revision of the "