近年各國為徹底剝奪犯罪資產，斷絕犯罪人之利基，打擊洗錢不法犯行，杜絕犯罪誘因，積極推動犯罪資產之保全與沒收，並兼顧善意第三人正當權利之保護。法務部體察國際發展趨勢以及國內現實需求，將犯罪資產之保全與沒收列為重要政策。然犯罪資產之保全與沒收往往涉及第三人之物或財產上之權利，我國刑事訴訟法及相關法律並未賦與第三人相關程序地位或權能，致第三人於審判程序無從主張其正當權利。彙整國際公約之發展趨勢，以及比較法上之考察，德日法制採行訴訟參加的機制，值得我國借鏡。從現行法制之缺漏及實務運作困境的思考角度出發，探究我國正當法律程序之發展與內涵，賦與第三人程序主體地位、知悉行使權利之機會、直接審理、言詞辯論、受律師協助、請求調查有利證據及救濟等權利，進而參採德日法制，在「第三人正當權利保障」、「避免本案訴訟不必要延宕」及「訴訟經濟」間尋求平衡，建構我國刑事訴訟程序第三人訴訟參加之機制。冀望第三人正當權利保障的法制化，解決司法實務運作困境，強化偵查機關犯罪資產保全之作為，提升犯罪資產沒收效能，有效打擊犯罪。

In recent years, in order to completely deprive criminals of asset possessions, combat money-laundering and cut off crime incentives, many countries have actively promoted the preservation and confiscation of criminal's assets and taken into account the legitimate rights of bona fide third party protection. On the basis of international development trends and domestic reality, the Ministry of Justice prioritizes the policy of the preservation and confiscation of criminal's assets. The preservation and confiscation of criminal's assets often involve third party property rights. However, Criminal Procedure Law and the relevant law do not confer the status to a third person or authority-related procedures. So the third party has no opportunity to claim their legitimate rights in trial procedures. Owing to the trend of the International Covenant and comparative law as well as the mechanism that Germany and Japan have adopted to allow third parties to participate in legal proceedings, it is advisable that our country follow the aforementioned trends. Thinking over the defects of the current legal system and the plight of judicial procedure, we ought to try to explore the further development of due process of law and endow a third party with the position, such as an opportunity to know how to exercise their rights, direct hearings, oral arguments by counsel, the request of favorable survey evidence and similar remedies. In order to seek a balance among ＂protection of the legitimate rights of the third party＂, ＂avoiding unnecessary delays in the case litigation＂ and ＂litigation economy＂, we should construct the mechanism of involving the third party in the criminal procedure and action. Such moves could safeguard the legitimate rights of the third party and solve difficulties of judicial operation, strengthen criminal asset preservation of the investigating authorities and enhance the effectiveness of criminal asset forfeiture.