比较分析中国、日本、德国、美国、法国及我国台湾地区的民事审级制度可以看出我国审级制度中存在的弊端。实际上 ,实行有条件的三审终审制更具合理性。为此 ,我国原有的两审终审制必须加以改革 ,那就是实行以两审终审为原则、以三审终审为例外的民事审级制度。 A comparative analysis of civil trial systems in China, Japan, Germany, the United States, France and Taiwan in China shows the shortcomings in our country’s trial-level system. In fact, it is more reasonable to implement the conditional third-instance final adjudication system. For this reason, the original trial system of the second instance in our country must be reformed, that is to say, the civil trial system should be implemented on the principle of final trial in the second instance and the final trial in the third instance.