自1987 年11月4日臺灣政府開放人民赴大陸探親、觀光與大陸地區人民來臺探親奔喪後，兩岸人民往來日益頻繁，臺商赴大陸投資設廠，衍生許多民事糾紛，在貿易與婚姻案件尤多，兩岸因法律制度之歧異，所作之判決仲裁如何獲得對岸法院之認可與執行，以確保當事人權益，臺灣政府於1992年7月31日公布兩岸人民關係條例，允許大陸地區作成之民事確定判決，仲裁判斷可在臺灣地區認可執行，而大陸地區最高人民法院亦相對於1998 年5月26日作出規定，臺灣地區作成之民事裁判與仲裁判斷可在大陸認可與執行，本文除介紹兩岸法律規定外，並就兩岸實務案例予以分析比較其異同，以供律師界、兩岸人民及學者參考。

Since the Taiwan government allowed the Taiwanese to go to China to visit their relatives and to go sightseeing, and allowed the Mainland China people to come to Taiwan to visit their relative on November 4, 1987, the contact between Taiwanese and Mainland China people has become more and more frequent. Taiwanese enterprises made investments and set up factories in China, resulting in many civil disputes, especially on the part of trade and marriage. The legal systems in Taiwan and China are quite different, thus the recognition and enforcement of the court judgment and arbitral award made by the other party would be important so as to protect the rights and benefits of the parties. Taiwan government announced the Act Governing Relations Between the People of Taiwan and Mainland China on July 30, 1992, which allows that the final civil court judgment and arbitration award made in China may be recognized and enforced in Taiwan. Also, the Supreme People's Court of the Mainland China stipulated on May 26, 1998 that the civil judgment and arbitration award made in Taiwan may be recognized and enforced in China. This article introduces the regulations of Taiwan and Mainland China in this regard and analyzes relevant cases, which can be a useful reference for the industry, scholars, and people in Taiwan and Mainland China.