为了保障台湾地区和大陆的民事诉讼当事人的民事权益和诉讼权利,中华人民共和国最高人民法院于1998年5月22日发布了《关于人民法院认可台湾地区有关法院民事判决的规定》(以下简称《规定》)。这既是尊重历史、求同存异的司法体现,也是“一国两制”战略构想的具体行动。这一规定标志着海峡两岸当事人特别是台湾同胞的民事权 In order to protect the civil rights and litigious rights of the civil litigants in Taiwan and mainland China, the Supreme People’s Court of the People’s Republic of China promulgated the “Provisions Concerning the People’s Courts Approving the Civil Judgments of the Relevant Courts in Taiwan” on May 22, 1998 (hereinafter referred to as the “ Regulations ”). This is not only the judicial embodiment of respecting history and seeking common grounds while reserving differences, but also the concrete action of the strategic concept of “one country, two systems”. This provision marks the civil rights of parties on both sides of the Taiwan Strait, especially Taiwan compatriots