法国和我国台湾地区的第三人撤销诉讼制度虽然与我国的第三人撤销诉讼制度立法目的不同,但由于针对的是生效的判决,从立法结构看,都属于非通常诉讼程序。我国第三人撤销诉讼制度不能依通常诉讼程序,而只能依再审程序审理,这是最为经济有效的解决争议的方法,也是符合司法效率原则的途径。 Although the third party revocation lawsuit system in France and Taiwan of China is different from the legislative purpose of the third party revocation proceedings in our country, it is a non-ordinary proceeding from the perspective of the legislative structure. The system of revoking the proceedings of the third party in our country can not be handled in accordance with the normal procedure but only in the retrial procedure. This is the most economical and effective way to solve the dispute and is also a way to meet the principle of judicial efficiency.