兩岸之間人民往來、經貿交流頻繁，在臺灣地區之涉陸案件的民事判決或仲 裁判斷亦有在大陸地區執行之必要，同時，於中國大陸涉臺案件的民事判決或 仲裁裁決亦有在臺灣地區執行的必要，惟究竟大陸地區涉臺案件的民事判決或 仲裁判斷，若經臺灣法院之認可，是否具備與我國確定判決之同一效力，最高 法院96年度臺上字第2531號民事判決，持反對之看法，然此見解是否合理， 在透過大陸地區法院民事判決於臺灣聲請認可執行之法律依據、程序與要件等 面向之討論，加上強制執行法第14 條有關債務人異議之訴的探討，同時佐以 近期最高法院與學者針對此議題之相關見解，或許可以得出一個較為合理且公 平之結論。

Cross-Strait Sea dealings or contact between the Taiwan Area and the Mainland Area are frequent. To enforce the Taiwan judgments or arbitral awards related to the affairs of Mainland in Mainland has its imperative, also, so does the Mainland judgments or arbitral awards related to the affairs of Taiwan in Taiwan. However, whether the Mainland judgments or arbitral awards related to the affairs of Taiwan would be treated equal to Taiwan final Judgment? The Supreme Court of Taiwan rejected it through the judgment of Supreme Court 96 Tai-Shang Zi No.2531. In order to clarify this issue, the laws, procedures and elements of court's recognition, section 14 of Enforcement Act, and the opinions of the Supreme Court and scholars would be discussed here. Through the discussion, it might render a reasonable and just conclusion.