传统大陆法系民法体系下，「物」与「人」乃二元对立之概念。随着人类观念的发展及科学技术的进步，民法上的「物」和「人」的也在不断发展变化之中，在近几十年来，生殖科技逐渐兴起并不断发展，随之出现了可以于体外存活的冷冻早期人类胚胎，其属性应当是民法上的「物」还是「人」引发了很多法律上的争论。而在中国大陆由于人工生殖法律并未完善，也因此出现了早期胚胎处置权不明等一系列与早期胚胎相关的问题。而这些问题的本质是，早期胚胎是人还是物？ 本文通过对比两岸法律中关于胎兒以及早期胚胎相关的规定，分析在相同的文化背景下的两岸法律中，早期胚胎是一个怎样的地位。并结合外国法律提出早期胚胎在中国大陆应当受到怎样的对待。本文的主要内容包括: 一、早期胚胎的生物学属性以及传统法律中关于人和物的规定，提出早期胚胎为何在法律中会是一个尬尴的存在。 二、两岸法律下有关早期胚胎以及胎兒的规定，两岸学者对早期胚胎地位的看法。提出本文对于早期胚胎法律地位的看法。 三、早期胚胎处置权在大陆的处理模式。 四、国外对早期胚胎相关问题的规定，主要介绍相对开放的英国、相对保守的德国以及摇摆不定的美国。 五、提出早期胚胎相关问题的立法建议。 / Under the traditional system of civil law, "property" and "person" are concepts of binary oppositions. With the progress of the human mind and the development of science and technology, the meaning of "property" and "person" in the civil law is constantly evolving and changing. In recent decades, the reproductive technology growed up and continued to develop. Because of the appearance of IVF，frozen human early-embryos can survive out of human body. There is a question. Are these human embryos “property” or “person”. In mainland China, the legislation of reproductive technology is imperfect. Because of this, a series of issue on early-embryos are showing up. The nature of these problems is whether the early-embryo is a person or property. This paper compares the provisions on fetal and early-embryo of Taiwan and P.R.China,finding the status of early-embryo in the same culture.The main contents include: 1、Biological properties of early-embryo and provision of property and person in traditional common law.The reason why is early-embryo an awkward Existence in traditional law. 2、 Provision of fetal and early-embyro.The points of scholars in Taiwan and P.R.China on the status of early-embyo. 3、The right to dispose early-embryos in P.R.China. 4、The foreign provisions on early-embryo including England,German and America. 5、 Legislative proposals related to the issue of early embryos.