Many states have placed judicial reform on their cross-century reform agenda.The direction of reform is determined by social and economic conditions of each state while the specific content of reform is determined by individual judicial system and the basic concepts supporting it.Although sharing a similar understanding of judicial authority,the continental legal system and the common law system have actually developed judicial concepts that are quite different from each other.As a result,whether in judicial organization,proceedings and the administration of the profession,the two legal systems differ remarkably.As they all link with one another,a practical reformer may only engage in functional adjustment on the basis of the system.The cross-century judicial reform launched in Taiwan is confronting an arduous challenge.Being bold and resolute in action than ever,the Taiwan “Judicial Yuan” has worked out an ambitious reform scheme.Much to our regret,however,the reformers have overlooked different judicial concepts behind the system.The scheme,as a matter of fact,is wavering between two concepts.This is likely to lead to a consumption of tremendous social cost.Yet due to failure to grasp the very cause of the decease,the reform will by no means solve the problems it intended to resolve.More problems may crop up eventually.