To assist the operation and development of innovative companies, Financial Supervisory Commission cooperates with Taiwan Stock Exchange Corporation and Taipei Exchange to separately implement the“Taiwan Innovation Board”and“Pioneer Stock Board”, in order to provide innovative companies to apply for listing and trading of their stocks on the“Taiwan Innovation Board”or“Pioneer Stock Board”, so as that innovative companies can raise funds needed for their operation and development.To make readers understand the focal points at the related provisions of“Taiwan Innovation Board”and“Pioneer Stock Board”as well as to make comparative studies of the similar system of China that actively provides assistance and has detailed provisions to the operation and development of innovative companies, this article will first interpret and analyze the focal points at the related provisions of“Taiwan Innovation Board”and“Pioneer Stock Board”; next, this article will explain the similar system in China; finally, this article will comprehensively compare the aforementioned content to study and analyze as well as make recommendations.