Mazu's culture is a kind of religion culture. The first records about Mazu were founded in Song dynasty. At present, the research of Mazu's faith in history and folklore is very abundant, but most of researchers pay more attention to the spread of faith and legend on Mazu. The analysis that directs against Mazu's culture and the cross-Straits relations development is more limited. From retrospect of the document first, this thesis carry on the discussion of Mazu's cultural orbit of development. At the same time, rely on the different mode of cultural development of the religion, I try my best to discover the cultural trend of Mazu. I regard the research of Mazu's culture and the cross-Straits relations development as the topic of the thesis on such consideration, on one hand, Taiwan's warm ideological trend of holding a memorial ceremony for their ancestor with religious belief, at the other hand, inspiring by the constantly burning incense for Mazu from the people of two sides. So, My orientation is, to ana lyse the phenomenon from the aspects angle of culture, society, politics, and so on. Do my utmost to analyse Mazu's culture's role in the interdynamic relation between two sides, to analyze the influence of Mazu's culture on two sides' social culture The study period of this thesis begin from Song dynasty to the present day. And I pay more attention in analysing the development of historical gradual progress and Mazu's culture. The full text is divided into six chapters. Chapter one is the introduction, a brief retrospect and thinking to the argumentation of expert of the academia, scholar who study the Mazu's culture, and put forward the research approach and frame of this thesis, explained research range and restriction, research motive and purpose at the same time. Chapter two, I attempt to applicate with the theory of the culture of religion and framework of ethnicity's development. We know that the construction of the ethnicity, And the construction of religion culture depends on the influence of the visible ans invisible environment of surrounding area and the offering of resources. So, the relation of development of the religion and ethnicity is the two respects of a question.Now, we can easily find the enlightenment from a lot of different ethnicities, the people Had already transfer from indulging in some old religion to pay attention to actual life and interests of common customs,this is a clear proof of religion being common customs, and this is a trend that a religion of the world. Chapter three focus on the activity orbit of Mazu's culture interacts with ethnicities of two sides, Though the content of culture is very miscellaneous, the trend and purpose of a certain culture, that is to say, its orbit in its historical development, if has not met the fundamental challenge, the trend will not change its already existing orbit. Mazu's culture is a kind of life style displayed with historical development, In the history of china, removing history, we have no way of discussing culture. We should reveal the true features of Mazu's culture from the objective Respect of history, This is a focal point of this chapter. Chapter four deepen the relations of two sides with the role and Function of Mazu's culture. The modern society is a fast-developing Society, and the development of the society is the omni-directional, wholedevelopment. One factor can be a trigger and a request of the whole social system. The societies of two sides steps from traditional society to the modern society, from agricultural society to industrial society, It is omni-directional, systemic change, including economy, politics, society,culture,etc. The need of the believers is the omni-directional associating the abundant social relationships, nad abundant time and free creation thinking. These factors facilitate the main motive power that Mazu's culture grows up and develop, It is the foves that this vhapter. Chapter five fovus on the prospect of developments of the cross-Straits relations bringing with Mazu's culture.