由于社会各界对教育的重视，社会上掀起了童书阅读、出版的热潮，其中儿童绘本作为新兴的童书出版物，它同时为儿童带来文学和艺术的体验。然而，近几年来在市场上的迅速扩张，使原创作品质量参差不齐、盲目引进的童书无法有效匹配市场需求等问题一直困扰着整个行业。 台湾地区由于历史发展的优势，早已在1960年代已着手推动儿童绘本的发展，成为华语儿童绘本出版的领头羊。本文通过对台湾地区五十年来的创作及出版路径进行梳理，发现台湾地区儿童绘本的创作分别以出版社或创作者为主导，同时在出版上也以引进翻译、本土原创、跨地域合作三种为主。基于台湾地区儿童绘本的发展背景，结合目前的发展现状，分析得出影响儿童绘本出版的变动因素主要是家长对教育的态度造成购买行为的差异，同时购买行为和市场环境影响出版社的出版取向。此外，经过两岸儿童绘本发展的对比研究发现，台湾的创作及出版体制比较成熟，作品质量高，但是总体市场较小、印刷成本高等因素限制了其进一步的发展，同时，大陆有丰富的创作题材资源和庞大的市场，但由于经验不足导致了业界乱象丛生、出版质量良莠不齐。由于台湾地区与大陆在历史文化发展上具有同根同源，充分借鉴台湾儿童绘本发展过程中的经验得失，将有助于促进大陆儿童绘本领域的发展。

With the emphasis on education in nowadays society, the craze for children’s books has continued to spread in China, while the development of children’s picture books being the most significant by telling stories with the fusion of images and texts, conveying literary and artistic experience at the same time. Being a new kind of publication in the Chinese publishing industry, children’s picture books have expanded rapidly in the market in recent years, but blindly introducing copyrights and the quality of local original works have been criticized since the very beginning. Due to the historical advantages, Chinese Taiwan has already begun to publish and promote the children’s picture books since 1960s and had already established a mature publishing system. Based on the background and development of children’s picture books in Taiwan, this paper sorts out the path of children’s picture book publishing by teasing out the creation and publishing patterns in Taiwan, which help analyze and figure out the factors affecting the publication of children’s picture books are mainly the differences in parents’ attitude towards education, and the publisher’s publishing orientation affected by the purchasing behavior and general market environment. Meanwhile, the high homology between China and Chinese Taiwan has made Taiwan the best reference for the publication of children’s picture books in mainland China, and as the guide for the development of this industry. By comparing the differences between them, it can effectively summarize the differences in the development of children’s picture books between mainland China and Chinese Taiwan, which is, Taiwan has a more mature system and better quality on creating and publishing children’s picture books, but the small scale of market and high printing cost had limited its future development. On the contrary, China has the support of rich creative resources and the huge market, but still can’t help solving the publishing chaos due to the lack of experiences. Since Chinese Taiwan share the same root with mainland China, with the analyses above, it can help generalizing the future trend and development of Chinese market.