假执行是中国台湾地区为确保获得未确定的终局判决的债权人的利益及时得以实现,防止败诉的债务人逃避责任、恶意上诉、拖延时间,而设立的一种暂定性权利保护手段。它有力地保护了上诉期间及二审阶段债权人的权益,同时又能保证不过分或任意地损害债务人的利益,是一种精密的制度设计。文中试图从理论层面对假执行制度进行简要的介绍,对该制度的利弊得失予以论证,并提出自己的观点。 False enforcement is a temporary protection of rights established by Taiwan Province of China to ensure the timely realization of the interests of creditors who have received an undetermined final judgment and to prevent losing debtors from liability, malicious appeals and delay of time. It effectively protected the interests of creditors during the appeal and in the second instance and at the same time guaranteed that they would not unduly or arbitrarily damage the interests of the debtor. It is a sophisticated system design. The article tries to give a brief introduction to the system of false enforcement from the theoretical level, demonstrate the pros and cons of the system and put forward their own views.