In China, parental divorce frequently occurs when parents or mothers do not properly pay child support, and disputes over child support for underage children are emerging as a social problem. Parenting expenses are important material guarantees for underage children, and if the basic life of underage children is not guaranteed, it may interfere with the healthy growth of minors. Therefore, in order to meet the basic standard of living for underage children, a system for the implementation of child support expenses in China must be reorganized. To this end, this study first examined the current laws and regulations on China's child support implementation system, and analyzed problems such as defects in the standards for calculating child support raised in the Chinese child support implementation system, insufficient methods of compulsory child support, and the absence of a support agency to secure child support. The Korean child support implementation system was then considered in terms of comparative law. The civil law introduces a child support burden report in Korea, and the domestic litigation law stipulates a system to secure the implementation of child support such as property disclosure, property inquiry, direct payment order, and performance order. In 2014, the Child Support Implementation Act was enacted to complete the legal system to secure the implementation of child support by prohibiting departure, prohibiting unregistered licenses, and criminal sanctions. Through the analysis of comparative laws between the two countries, implications for the Chinese legislation were presented. In order to strengthen China's child support implementation system, it proposed the introduction of a child support report system, supplementation of the system to secure the enforcement of child support, establishment of standards for calculating child support, and establishment of a support agency to secure the implementation of child support.