二○○七年一月初，「力霸王又曾案」影響臺灣經濟甚鉅，嫌犯王又曾夫 婦入出境大陸地區及美國如入無人之境，直到臺灣外交及司法機關大動員，才 使其受困美國至今。在案件爆發初期，臺灣有關當局驚覺「刑事司法互助」之 重要性，但受限於海峽兩岸間僅有相關之「金門協議」，而無完整之「刑事司 法互助協議」或解決途徑，致使大陸地區得拒絕協助逮捕嫌犯，讓嫌犯夫婦從 容逃往美國。而臺美間的「刑事司法互助協定」，內容亦不包括「引渡」或「遣 返」罪犯，該協定對此案的效力，有如一張白紙。故本案如能於第一時間獲得 大陸地區之「司法互助」，則嫌犯夫婦早已被送回臺灣審判。由此觀之，海峽 兩岸相互間有必要建立刑事司法互助制度！ 基於海峽兩岸間類似跨境犯罪層出不窮，共同打擊犯罪唯一有效方法為 「刑事司法互助」，故本文從跨境犯罪與刑事司法互助之概念出發，探討海峽 兩岸跨境犯罪相關問題，並審視海峽兩岸刑事司法互助之現狀，進而提出未來 海峽兩岸跨境犯罪可能之解決途徑為相互間刑事司法互助，藉以提供將來處理 有關問題之參考。

In January, 2007, the“Rebar Group Case＂made a great impact on economy in Taiwan. It was no difficulty that the suspects, Wang You-theng (王又曾) and his wife, Wang Chin She-ying (王金世英), entered and left Mainland China and United States of America. Wang You-theng was detained by U.S.A. because Taiwan government took action to arrest the couple, for example, Taiwan government canceled the couple's Republic of China passports. At the beginning of the case, Taiwan government suddenly found the importance of “criminal judicial assistance＂. Mainland China refused to arrest and send back the couple to Taiwan because there is only one related agreement-“Agreement of Jinmen＂- between the two sides of Taiwan Strait. And there are no other agreements between the two sides of Taiwan Strait, like“Agreement on mutual legal assistance in criminal matters＂,or no other ways to solve such problems. It caused that Mainland China could refuse to arrest and send back the suspects to Taiwan so that the couple could easily flee to United States of America. The“Taiwan-US Mutual Legal Assistance Agreement＂ did not cover the extradition of suspects or convicted criminals, so there is no efficacy of the agreement in this case. If Mainland China could carry out the“criminal judicial assistance＂for Taiwan, we had already arrested the couple and adjudicated this case. Because of the above-mentioned arguments, it is very important to carry out the“criminal judicial assistance＂between the two sides of Taiwan Strait.