本論文之要旨主要在研究跨國商務契約之法律效果，尤其是探討法律層面下之跨國性之買賣契約。事實上國際間之私法商務交易活動種類繁多，而一交易為一契約，因此欲以一篇有限之論文盡論所有跨國商務契約，勢必力有未逮。環顧所有跨國商務交易，無論交易標的物為何，其架構必然隱藏兩個財產權之移動交換關係，而兩個具對價關係之財產權交換行為，其性質即具有買賣之意涵，故眾多跨國商務契約中就以買賣契約為最基本而重要。基於此一原因，本文之撰寫論述乃以跨國買賣契約為中心，以此中心而兼論其他相關問題。
跨國買賣契約之性質與內國買賣契約相同，皆以兩個財產權完成交換為其目的，兩者相異及特殊之處僅在於跨國買賣之契約主體、客體、意思表示係分處於及完成於不同國家法域，同時契約當事人對於契約重大事項如準據法、管轄法院等具有任意決定之自由。而此一特性之存在即不若內國買賣契約在當事人、標的、意思表示、準據法、管轄法院等之單純化。基此我們認為跨國買賣契約是一種具有涉外因素之商務契約，且將之定性為跨國商務契約之一環，於本文第四章即就跨國商務契約之相關議題加以探討。又跨國買賣交易行為亦為契約行為，因此欲瞭解跨國買賣契約結構、法律效果之來龍去脈，即有必要對私法上契約行為之基本原理為一原則性之認識，故在本文第三章即針對私法契約行為之涵義、特性、契約自由原則、契約成立、生效、成立方法、契約效力、契約結束等為一概略性之探討、分析藉以作為論述買賣契約之張本。再者，契約為債之發生原因之一，買賣契約之締約當事人一經合意，契約於焉正式成立，當事人間即形成債權債務關係；而在契約效力作用之下，契約當事人一方即有權主張契約權利，同時另一方即負履行給付之義務，此種權利之主張與義務之履行在買賣契約上，因雙務契約之效力作用，即呈現出賣人負移較標的物及受領價金之權義，對之買受人亦具有對立之權義，亦即權利義務僅存在於該買賣契約雙方當事人之間。換言之，此種權利義務之交換即是債之關係上所謂某特定人得請求某特定人為一定“作為或不作為”之意涵，故買賣契約之關係即為債法上之債權債務關係。基於買賣契約有此一特性，本文於第二章乃就債權債務之交換關係之涵義、發生原因、效力、消滅等為一概括性之說明，藉以彰顯買賣契約於債之關係下之真實性格。本文第七章則為範例評釋及本文之結論。
前述各章乃以買賣契約為論述圓心點，再依次以跨國商務契約、私法上之契約行為及債權債務之交換關係為論述之外圓輔助點，內外圓交集即為本文之理論探討部份，而有理論必有實務相互輝映，故於第七章乃援引一實務案例加以評析，以之作為理論之涵攝，至此本文對跨國性買賣契約之綜合系統性之論述輪廓即已然現形，最後為結論部分。

The essentiality of this thesis is mainly to make a study of the legal effect on transnational commercial contracts, particularly, to discuss transnational sale contract. But, the fact is that the kind of international transaction under private law is numerous, moreover, one business transaction means that existing one contract, therefore, in view of the above mentioned reason, being with the intention of making use of a thesis in limited space to comment on all of international commercial contracts is beyond our ability. Taking stock of all the international trade, no matter whatever the trade-object is, the arrangement of a trade exists an exchange-movement relationship between two properties, and such exchange behavior under consideration is to signify a hidden meaning of sales. It is therefore that sales-contract becomes the most basic and important one among the numerous contracts of international commerce, so, to discuss this thesis is then to focus on the transnational sale contract, and secondly to talk about the other issues concerned.
The quality of a transnational sale contract is the same as a domestic one that is for the purpose of two properties being mutually exchanged, some differences and specialities between them are that the subject, object and expression of a transnational sale contract are existing and making in different countries or different jurisdictional territories; in addition, the subject of a contract may have freedom at will of deciding on important items on a sale contract such as applicable law, jurisdictional court, etc. Such peculiarities to transnational sale contract are less simple than domestic one concerning its contracting party, object, expression, applicable law and jurisdictional court. According to the above description, we know a transnational sale contract is a kind of contract which its contractual prerequisite contains foreign elements. It is therefore we may classify such contract into one kind of international commercial contracts, and by reason of this, the fourth chapter of this thesis is then to talk about the issues related to the transnational commercial contract. Furthermore, a transnational sale contract is also belonging to the scope of contractual action, if intending to understand clearly the beginning and subsequent development of a transnational sale contract’s structure and its legal effect, then we have to be aware of the basic principle by contract action under private law, and on this account, the third chapter of this thesis is accordingly to focus on the meaning, characteristic, formation, way of formation, effect, termination of a contract under private law and freedom of contract to discuss and analyze summarily, and doing so is just to be as an advance hint of commenting on sale contract. Moreover, a contract is one of the causes that obligation happens, so when the parties of a contract are agreeable to their mutual and encounter expression, the contract is then formed and the parties are thereupon to set up an obligation relation. To be under the contract-effect, one of the contracting parties thus has a right to advocate the contractual right, meanwhile the other party is then charged with the obligation to perform. Due to the effect of onerous contract, advocacy of right and performance of obligation under a sale contract will appear that on the one hand, the seller has the obligation to transfer the object and has the right to accept the payment, and on the other hand, the buyer is also to have the encounter right and obligation. This mutual obligation relation means that the rights and obligations arising out of a sale contract are just existing within the parties of that contract, in other words, this exchange- relation between rights and obligations is the exact meaning in obligation relation that a specific claimant has a right to petition a party for doing something or not doing something, the party claimed is then obliged to perform, thus relation of the sale contract means also a relation of obligation in obligatory law. To be on the account of the characteristic in sale contract, the second chapter of this thesis is to focus on the said exchange-relation between rights and obligations to explain summarily its meaning, cause, effect and termination that is in order to show the reality under the relation of obligation. With regard to the seventh chapter in this thesis, it is a criticism of a practical case and the conclusion of this thesis.
To take a sweeping look over the structure of this thesis, above upon are mainly talking about sale contract that taking it as the core of comments, and secondary the transnational commercial contracts, contractual action under private law, exchange-relation between rights and obligations that taking it as a outer round and assistant point. And the across between the interior and exterior rounds is the part of the theory discussion, it is naturally that theory and real case should be reflected each other, so that the practical case in the seventh chapter in this thesis is just a collation to the theory, and after having analyzed the transnational sale contract in this thesis, a clear outline of systematic comments on it is then appearing.

一、中文書籍：
1.王澤鑑，債法原理第一冊，作者自版，91年10月增訂版6刷。
2.王澤鑑，債篇總論第一卷，作者自版，78年3月3版。
3.王澤鑑，民法總則，作者自版，89年10月初板。
4.尹田，法國現代契約法，五南出版，88年11月初版1刷。
5.由本泰正等著，吳樹文譯，國際合約指南，台灣商務印書，87年12月初版二刷。
6.史尚寬，民法總論，中國政法大學出版社 2000年第1版。
7.史尚寬，債法總論，作者自版，61年。
8.孫森焱，民法債編總論，三民出版，79年。
9.邱聰智，民法債編通則，輔大法學叢書80。
10.於保不二雄著，莊勝榮校訂，日本民法債權總論，五南出版，87年2月初版。
11.施啟揚，契約的訂定與履行，正中書局出版，68年初版。
12.馬維麟，民法債編註釋書(一)，五南出版，86年。
13.馬漢寶，國際私法總論，作者自版，86年。
14.徐昌錦，契約簽訂與履行，書泉出版，83年4月五版。
15.陳榮宗、林慶苗，民事訴訟法(上中下)，三民93。
16.陳俊郎，國際貿易法規(全)，華視文化，84年。
17.陳俊郎，國際私法(全)，華視文化，90年。
18.陳春山編著，國際商務契約:實用中英對照範例集= International commercial agreements，三民出版，民90年。
19.梁滿潮，國際商務契約(買賣、代理、經銷、合作)，文友出版，民84年。
20.梁滿潮，國際商務談判原理與技巧，作者自版，民78年。
21.梁滿潮，貿易契約與糾紛之預防，作者自版，民64年。
22.郭偉烈，貿易上之法律問題，三民出版，73年3月初版。
23.張錦源，貿易契約理論與實務，三民出版，72年9月初版。
24.馮大同等，國際貨物買賣法，86年3月初版。
25.曾隆興，民法債編總論，三民出版，民78年修訂再版。
26.黃立，民法債編總論，元照出版，89年。
27.黃茂榮，債法總論(第一冊)，植根法學，92年。
28.黃茂榮，買賣法，植根法學，79年。
29.黃慶源，國際商事法 = International Commercial Law，作者自版，民73年。
30.楊楨，英美契約法論，東吳大學法學叢書，84年。
31.鄧越今，國際商品買賣契約法，三民出版，74年。
32.劉春堂，民法債編通則(一)契約法總論，三民出版，90年9月初版1刷。
33.劉春堂，判解民法債編通則，三民出版，88年。
34.劉鐵錚、陳榮傳，國際私法，三民出版，89年。
35.劉龍飛，外購契約概論，五南書局，83年。
36.鄭玉波，民法物權，三民出版，民92年修訂14版。
37.鄭玉波，民法債篇總論，三民出版，79年。
38.鄭玉波，民法債篇各論(上)，三民出版，89年。
39.樊仁裕編，國際商務契約顧問全書，拓遠工商法務事務所，民72年。
40.(美)卡拉 C. 希比(Karla C. Shippey)著; 李力譯，國際合同 : 如何起草國際銷售合同，經濟科學，民88。
二、中文期刊
1.邱賜程，國際買賣契約與1990年國貿條規關於貨物危險移轉之研究，臺中商專學報，30期，頁367-376。
2.邱賜程，1990國貿條規(Incoterms)之探討，臺中商專學報，31期，88年6月，頁263-282。
3.姚志明，消費爭議與民法及消保法適用之問題--以商品買賣責任為例，月旦法學110期，93年7月，頁9-26。
4.廖緯民，全球化下的「新世紀法學」初探--兼及臺灣法理學與法學教育的思考，銘傳大學法學論叢，1期，92年6月，頁75-97。
5.劉鶴田，國際商會國際買賣契約標準範本之研究，臺灣經濟金融月刊，40卷11期，93年11月，頁83-97。
6.Teichmann,Arndt著，林易典譯，德國民法債編修正之重點，政大法學評論79期，93年6月，頁115-169。
三、英文書籍：
1.Carr, Indira., Principles of international trade law., London : Cavendish, 2nd ed,1998.
2.Donald Harris and Denis Tallon, Contract law today : Anglo-French comparisons, Clarendon Press,1989.
3.International law : cases and materials, West Pub. Co 2nd ed,1987.
4.International trade law and regulation., London, England : Sweet & Maxwell, 2001.
5.International trade law and the GATT/WTO dispute settlement system / ed. by Ernst-Ulrich Petersmann, London : Kluwer Law International,1997
6.Jerome A. Cohen, Contract laws of the People's Republic of China, Longman Group (Far East), Ltd,1988.
7.J.H. Wiggers., selected by Willem, International commercial law : source materials, The Hague, Netherlands : Kluwer Law International,2001.
8.Kritzer Albert H, International contract manual : Guide to practical applications of the United Nations Convention on Contracts for the International Sale of Goods : international sales law reporter : guides to practical applications, Deventer Boston : Kluwer Law and Taxation Publishers,1989.
9.Lance Knobel, International contract design : offices, stores, hotels, restaurants, bars, concert halls, museums, health clubs, Abbeville Press,1988.
10.Levi, Leone, 1821-1888. International commercial law : being the principles of mercantile law of the following and other countries ... / by Leone Levi., Buffalo, N.Y. : William S. Hein 2nd ed,2002.
11.Lew Julian D. M, International trade : law and practice / ed. by Julian D. M. Lew and Clive Stanbrook, London : Euromoney Publications,1983.
12.Lance Knobel, International contract design : offices, stores, hotels, restaurants, bars, concert halls, museums, health clubs, Abbeville Press,1988.
13.Michael H. Whincup, Contract law and practice : the English system and continental comparisons, Kluwer Law and Taxation Publishers,1990.
14.Michael Fisher, Contract law in Hong Kong : cases and commentary, Sweet & Maxwell,1996.
15.Oscar Schachter, International law in theory and practice, M. Nijhoff Publishers : Sold and distributed in the U.S.A. and Canada by Kluwer Academic Publishers,1991.
16.Petar Sarcevic, International contracts and conflicts of laws: a collection of essays, Graham & Trotman/Martinus Nijhoff,1990.
17.Ronald A. Cass and Michael S. Knoll, International trade law/, Burlington, VT : Ashgate Pub. Co,2003.
18.William F., Jr. Fox, International Commercial Agreements: A Primer on Drafting, Negotiating and Resolving Disputes, Deventer, The Netherlands Boston : Kluwer Law and Taxation Publishers,1992.

四、英文期刊：
1.Alejandro M. Garro, The Eason-Weinmann Colloquium On International And Comparative Law The Contribution Of The Unidroit Principles To The Advancement Of International Commercial Arbitration, 3 Tul. J. Int'l & Comp. L,1995.
2.Frank N. Fisanich, ,Note & Comment: Application Of The U.N. Sales Convention In Chinese International Commercial Arbitration: Implications For International Uniformity, 10 Am. Rev. Int'l Arb,1999.
3.Gonzalo Parra-Aranguren, Symposium: The UNIDROIT Principles of International Commercial Contracts, Conflict Of Law Aspecits Of The Unidroit Principles Of International Commercial Contracts, 69 Tul. L. Rev,1995.
4.Imtyaz M. Sattar, The Unidroitprinciples Of International Commercial Contracts And The WTO: Between An "International Restatement" And A "Globalization" Of Contract law? A Review of An International Restatment of Contract Law: The UNIDROIT Principles of International Commercial Contracts, 5 Ind. J. Global Legal Stud,1997
5.Janellem. Diller And David A. Levy ,Notes And Comment: Child Labor, Trade And Investment: Toward The Harmonization Of International Law,91 A.J.I.L,1997.
6.Jorge Adame, The Unidroit Principles and Nafta, Annual Survey of International & ComPtive Law,4 Ann. Surv. Int'l & Comp. L,1997.
7.James E. Bailey, Facing the Truth: Seeing the Convention on Contracts for the International Sale of Goods as an Obstacle to a Uniform Law of International Sales,32 Cornell Int'l L.J.
8.Klaus Peter Berger, The Lex Mmeractoria Doctrine And The Unidroit Rinciples Of International Commercial Contracts, 28 Law & Pol'y Int'l Bus,1997.
9.Keith A. Rowley, A Brief History Of Anticipatory Repudiation In American Contract Law,69 U. Cin. L. Rev,2001.
10.MICHAEL WALLACE GORDON, Some Thoughts on the Receptiveness of Contract Rules in the CISG and UNIDROIT Principles as Reflected in One State's (Florida) Experience of (1) Law School Faculty, (2) Members of the Bar with an International Practice, and (3) Judges,46 Am. J. Comp. L,1998.
五、網路資料
1.Convention of International Sale of Goods，http://www.cisg-online.ch/cisg/conv/convuk.htm.
2.國際貨物買賣契約的違約救濟，http://www.it.lhu.edu.tw/content/tct/chap4.ppt.
3.國際貨物買賣契約的履行，http://www.it.lhu.edu.tw/content/tct/chap3.ppt.
4.我國締約過失責任制度觀，http://learn.tsinghua.edu.cn:8080/2001990002/V.0.2002Autumn.2.09.doc.
5.論聯合國國際貨物銷售合同公約與國際商事合同通則關係，http://www.law-lib.com/lw/lw_view.asp?no=4705.