人類歷史上有著許多偉大的政治體制改革者。中國與俄國千年來，皆是帝王專制的政治體制，直到二十世紀初葉，兩國的帝王專制體制先後被推翻，蘇聯邁向共黨一黨專政的蘇維埃政治體制；中國則因連年戰亂，中華民國政府來台初期亦採取威權統治，直到八零年代蔣經國主政，全力推動政治體制改革，同一時間蘇聯亦在戈巴契夫的主政下，推動政治體制改革。而戈巴契夫與蔣經國兩人對當代兩國政治發展亦影響深遠。本文的研究重點在於探討蔣經國與戈巴契夫兩人在政治體制改革過程中，台蘇的政治體制；改革環境；以及改革者，戈巴契夫與蔣經國二人的人格特質、政治理念與改革實踐的比較。 / Look backward at the human history, there were many political institution reformers. In China and Russia, the regime had been always authoritarianism and controlled by emperors till the start of twentieth century. Both of the authoritarian regimes in these two countries were overthrown one after another. Russia went toward the road of Soviet institution; China (ROC) also adopted authoritarian regime since the successive insurrection in the initial years. This kind of regime did not end until the 1980s due to the political reform Chang Chin-Gwo initiated . At the same time, under the leadership of Gorbachev, the political institution reform has been started. This thesis puts emphasis on the comparison of the political institution reform of Chiang and Gorbachev in terms of political environments, characters of the leaders, political values, and the practices of the reforms.