The MAC, on the other hand, was founded based on the Regulations Governing Relations Between the Two Sides of the Taiwan Strait and the Organization Law of the Executive Yuan. It is the agency in charge of research, planning, and coordination of mainland policy for the Executive Yuan.
而我們陸委會，根據兩岸關係條例、行政院組織法，是行政院對大陸事務的研究、規劃、協調機構。