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时效制度已为绝大多数国家所采用,但是各国的具体规定有所不同。本文通过对大陆和我国台湾地区时效制度具体规定的对比,从两岸时效制度的适用客体、时效期间的计算方法、法律效果和取得时效制度四个方面入手,分析比较两岸时效制度的不同规定,以及大陆时效制度的不足,并在此基础上提出笔者对于完善我国时效制度的一些建议。
The system of limitation has been adopted by most countries, but the specific rules vary from one country to another. By comparing the specific provisions of the prescription of the limitation system between the mainland and Taiwan in China, this article analyzes and compares the different provisions of the limitation of the two sides of the straits from four aspects: the applicable object of the limitation system of the two sides of the Taiwan Straits, the calculation method during the limitation period, the legal effect and the system of obtaining the limitation. On the basis of this, I put forward some suggestions of the author on how to perfect the limitation system in our country.