作为司法制度中的一个重要有机组成部分和核心内容,鉴定人制度涉及到几乎所有诉讼程序的设计和运作问题,在实现社会公正和正义,保证当事人的合法权益等方面有着重要意义。我国大陆与台湾地区虽同属大陆法系,但在鉴定制度方面却存在诸多差异。对台湾地区鉴定人制度进行考察,发掘其中值得借鉴的方面,能够对大陆地区鉴定人制度的完善有所裨益。 As an important organic part and core part of the judicial system, the appraiser system involves the design and operation of almost all the proceedings and is of great significance in the realization of social justice and justice and the protection of the legitimate rights and interests of the parties involved. Although mainland China and Taiwan belong to the civil law system, there are many differences in the appraisal system. The investigation of the appraiser system in Taiwan and the exploration of the aspects worthy of reference can benefit the improvement of appraiser system in the Mainland.