不可抗力作为法定的免责事由,在我国民法学界已经成为定论。但是我国理论界对其研究并不深入,法律规定也并不详细。我国立法中并没有关于不可抗力条款的规定,学界对于不可抗力条款的内容颇有争议。并且对于政府行为是否属于不可抗力范围之内,学者们也都各执一词。本文将对不可抗力制度中的焦点问题加以分析,并提出笔者的观点。 As a legal exemption, the force majeure has become the final conclusion in China’s civil law scholarship. However, the study of theorists in our country is not in-depth, nor is the law stipulated in detail. China’s legislation does not contain any provisions on force majeure. The academic circles are quite controversial about the content of force majeure clauses. And for whether government actions fall under the scope of force majeure, academics are also coined. This article will focus on the issue of force majeure to be analyzed and put forward the author’s point of view.