「外國法院確定判決之承認與執行」我國實務通說係採「禁止實質再審查」，此為普世各國就他國法院確定判決之承認程序已然確立之原則，因此，在外國確定判決之承認及許可執行之程序中，原則上不得就外國判決之事實認定及法律適用是否允當，再為實質性之審查，僅在為維護內國之公共及倫理之基本秩序，例外有限度的進行審查，因此民事訴訟法第402條第1項第3款始規定外國法院之確定判決之內容或訴訟程序，有背中華民國之公共秩序或善良風俗者，不認其效力。而該條所謂「公共秩序」、「善良風俗」，前者指立國精神與基本國策之具體表現，而後者則為發源於民問之倫理觀念，質言之，外國法院確定判決得以本款拒絕承認其效力者，乃其判決承認之結果將抵觸我國法秩序或倫理秩序之基本原則或基本理念時，始例外地排除其判決在我國之效力，則外國法院確定判決僅與我國法之任意規定不符者固毋論，縱其違背我國法之強制規定，但未達抵觸上開法秩序之基本原則或理念時，仍不得逕予排斥。外國判決之承認與執行，尤以婚姻、親權事項，事涉當事人身分及社會公益，不予承認執行外國確定判決，應屬例外情形，實不宜過度擴張「公序良俗」之解釋，否則民事訴訟法第402條之規定，將形同虛設。很遺’臧地，最高法院96年台上字第582號判決原告未能堅持法律程序至最後，已於最高法院將本案發回高等法院更為審判時，撒回其訴。

The recognition and enforcement of foreign judgments indicates that a national court admits foreign judgment in civil and commercial matters according to its own judicial system. For the independence and integrity of the authority of one nation, it is not necessary to obey all judgments from other countries. In Taiwan, Article 402 of Civil Procedure Law is the authority in deciding the recognition of foreign judgments. But the interpretation of Article 402 by Taiwanese courts is uncertain. This thesis bases on Taiwanese, German, Austrian, European and New Zealand legislation and judgments, tries to find out some cases dealing with the issues of international jurisdiction and the recognition of foreign judgments. Especially in matrimonial judgments., for a deeper understanding of the legislation. In a word, the recognition and enforcement of judgments in civil and commercial matters is a significant part of judicial system, we advocate that the criterion for recognition and enforcement of foreign judgments should be wide-opened as much as possible and every country should take a global point of view, keep away and eliminate the conflict in law, and stand higher to analyze and resolve the problem in inter-regional recognition and enforcement of matrimonial judgments.