一國基於其主權地位，對外獨立於其他國家之主權，對內享有最高之統治權，而其中司法權之行使，即爲主權表徵之一，一國對於他國司法判決效力之承認與否，其本質上涉及一國主權之體現，此包含司法權的運作以及個人私權紛爭解決之成本，本文即就經濟效率之觀點檢視我國目前承認外國判決制度之現況及實務上之若干爭點。本文首先介紹傳統上承認外國判決之理由，其次，說明我國現行承認及執行外國判決之制度，並與國際公約之規定做一比較，同時檢視實務上若干與外國判決承認及執行相關之爭點，最後從經濟效率之觀點分析何以應該承認與執行外國之判決。
A State based on its status of sovereignty independently distinguishes from other States' sovereignty and enjoys the supreme governing power. The operation of judicial power is one of the tokens of sovereignty. Whether a state recognize foreign judicial judgment involves the demonstration of a state's sovereignty. It includes the cost of operation of judicial power and resolution of private disputes. This article will examine the current situations of recognition of foreign judgment and some issues in practice in Taiwan from the aspect of economic efficiency. First, this article will introduce the reasons for recognizing foreign judgment. Second, the current system of foreign judgment recognition and enforcement and its comparison with international convention will be introduced. Meanwhile, some of practical issues involved this will be reviewed as well. Finally, this article will account for why foreign judgment shall be recognized and enforced in terms of economic efficiency.
