There is an interactive relationship between legislation and reform. It is of great value to analyze the practical effect of social reform in the process of implementation of laws and regulations with national pioneering significance. At present，the influence of “one city and two laws” in Xiamen Special Economic Zone has not been eliminated，the authorized legislation has the risk of abuse，the leading role in the important field of legislation is still insufficient，and the legislation such as legislative loss and dislocation does not meet the needs of reform practice. Therefore，how to perfect the link mechanism between legislation and reform decision-making is very important. The link between legislation and reform depends on specific measures. Behind the relationship between legislation and reform is the relationship between law and social change；China’s legislative system itself is in the process of continuous reform in order to meet the needs of the actual development of reform and opening up；The sacred mission of the Special Economic Zone is to use the legislative power of the Special Economic Zone to carry out legislative experiments，promote institutional innovation，and create a “model template” for legislation and reform. Legislation is the starting point of the rule of law.