雖刑事訴訟法第159條之1至第159條之5等規定，明文傳聞例外之類型，然因傳聞法則於我國法制毫無歷史根源，關於如何於刑事司法實務上適用傳聞例外，不免有賴比較法之借鏡；特別在我國刑事訴訟法僅設有五類傳聞例外之法制架構下，究應如何判斷傳聞陳述之證據能力，其背後之法理為何，更值得探討。鑑於國際往來之頻繁，跨境犯罪層出不窮，如何於人權保障與打擊犯罪間求得衡平，自應對境外陳述（外國文書）之證據能力詳加辨明，以期毋枉毋縱，兼顧犯罪被害人權利保障。

Although Articles 159-1 to 150-5 of the ROC Criminal Procedure Code provide hearsay exceptions, it is critical to conduct comparative studies of hearsay rule so that the local practice in Taiwan would go better. Furthermore, how to admit foreign documents in criminal process becomes more and more important not only for transnational crimes increase but also for human rights protection.