海峽兩岸互相認可與執行對方民商事裁判的活動是區際司法協助的重要組成部分。但是由於兩岸之間既無協商一致的法律檔來規範該問題，雙方各自的法律條文和法律實踐活動又存在著諸多矛盾與漏洞，因此在兩岸經貿活動往來愈加頻繁的今天，重新審視兩岸之間認可與執行民事裁判是必要的。本文擬從兩岸認可與執行民事裁判的法律制度與現實狀況著手，對於已經發生或者正在發生中的問題以及出現此類問題的原因僅作法律上之探討，並不涉及兩岸之間的政治關係，希望能夠從中得出一些有益於促進兩岸間民事裁判互相認可與執行的見解。

Recognizing and executing each other's judgments in civil and commercial matters across the Taiwan Strait are vital constituent parts of interregional judicial cooperation. However, there is not any consensus law to define this issue across the Strait, and there are so many conflicts and loopholes on their own legal provisions and practice about this issue, therefore, it is necessary to re-examine recognizing and executing each other's judgments in civil and commercial matters across the Taiwan Strait, according to the increasing commercial intercourse across the Strait. This paper intends to make an investigation on existing and current matters as well as the origins of them, proceeding from the present situation of recognizing and executing each other's judgments in civil and commercial matters. Furthermore, this paper is not likely to involve any political relation across the Strait, the author just want to acquire a few available ideas to promote the judicial cooperation in civil and commercial matters.