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This book is mainly based on the excavation and sorting of historical materials, with the context of historical development as the background, and using multi-disciplinary comprehensive research methods such as history, political science, law, and sociology to elaborate on the occurrence, development, change, and continuation of the administrative relations between Fujian and Taiwan. The content includes the early exploration, development and management of Taiwan by the mainland regime and the people along the southeast coast, Zheng Chenggong's recovery of Taiwan and the nature of the Zheng regime in the Ming Dynasty, the administrative management of Taiwan by Fujian Province in the Qing Dynasty, the relationship between Fujian and Taiwan after the establishment of Taiwan, the Japanese occupation of Taiwan and the changes in the relationship between Fujian and Taiwan, the Chinese government's recovery of Taiwan after World War II, etc.