台湾执行当事人适格制度述评及启示

台湾执行当事人适格“法律制度”设置较为完备，卡甘关规定比较具体、明确，不仅规范了执行当事人适格的具体范围，而且设置了由此引发的争议的解决机制。客观地评价台湾执行当事人适格制度，分析其利弊得失，将为祖国大陆地区执行当事人变更和追加制度的完善提供可资借鉴的资源。

Comment and Analysis on the System of Proper Party in Taiwan Compulsory Execution Law

The system of proper party in Taiwan compulsory execution law is set up perfectly, and the regulations are relatively definite and concrete. The system not only defines the scope of proper party in compulsory execution procedure, but also provides the related relief mechanism. By evaluating and analyzing the system impersonally, we can find some valuable references to the innovation of the related system in our mainland.