从一起案例看海峡两岸民商事判决认可和执行中的法律问题--以人民法院的角度

摘要

海峡两岸相互认可与执行民商事判决是两岸区际民商事司法协助的重要内容。随着两岸交往向纵深发展，相互要求认可和执行各自的民商事判决的司法实践时常发生。以一起案例为切入点，分析大陆地区人民法院认可和执行台湾地区法院民商事判决的法律依据，重点论证了申请认可和执行法院管辖权、认可和执行范围、认可和执行标准等实践中存在的法律问题。%The reciprocal recognition and enforcement of civil and commercial judgments is important content of inter-regional judicial assistance in both sides of the Taiwan Strait.As the exchanges develop in depth and breadth,the appeal to recognize and enforce the cross-strait judgments frequently occurs.Start-ing from a case,the paper analyzes the legal basis on which the People’s Court in the mainland region rec-ognizes and enforces the judgment made by the regional court of Taiwan.Especially,the paper argues the problems,such as the application of court competence,and ranges and standards of recognition and enforce-ment.