1998年5月268公布并施行的《最高人民法院关于人民法院认可台湾地区有关法院民事判决的规定》，掀开了海峡两岸司法联系和协作的新的一页。笔者每年往返台湾，与台湾律师界、司法界有广泛的接触，并在台湾律师事务所见习。现就祖国大陆律师代理可能将在台湾法院申请认可的或将 The Supreme People’s Court’s “Provisions of the Supreme People’s Court on the Recognition of Civil Judgments by the Relevant Courts in Taiwan,” promulgated and implemented on May 1998, 268 have opened a new chapter in judicial relations and cooperation across the Taiwan Strait. The author returns to Taiwan every year and has extensive contacts with the lawyers and lawyers in Taiwan and trainees in Taiwan law firms. At present, mainland lawyers representing the motherland may apply for recognition in Taiwan courts or will