Textbooks on either side of the Taiwan Strait are written according to general subject syllabuses, but "one side's are based on a belief in the Three Principles of the People, while the other's are based on a belief in communism," says Professor Huang Cheng-chieh of National Taiwan Normal University (NTNU), pointing out the most fundamental difference.
兩岸教科書據以為編寫標準的各科編寫大綱上（台灣稱課程標準，大陸稱教學大綱），「一信奉三民主義，一信奉共產主義」，台灣師範大學教授黃政傑指出根本的差異。