This paper tries to combine the macro-perspective analysis and individual experience by using literature review and in-depth interview. The research fnds that: in the development and evolution of the global production network in the animation industry.Mainland and Taiwan have formed their own animation industry characteristics because of the differences in their respective factor endowments and their participation in the process of globalization, and the evolution of Cross-Strait Cooperation in animation industry. Under global value chains, the various transaction costs of the cross-strait cooperation are not only related to the changes in the pattern of the global animation industry, but also closely related to the particularity of the cross-strait relations.