通谋虚伪表示作为一种特殊的意思表示不真实的形式，也被称作虚伪表示，德国民法典最早提出了这一概念。在此基础上，大陆法系国家及地区如日本、法国、我国台湾地区等均对其加以规定，并进一步确立了对善意第三人进行保护的规则。 即将施行的《民法总则》在第146条首次规定了虚伪表示行为的效力与隐藏行为的效力，解决了过去司法实务中仅能援引与之类似规则的问题，称得上我国民法立法进程中的里程碑式成果。本文对虚伪表示行为理论进行详解介绍，并将虚伪表示行为与类似制度加以区分，通过比较法研究的方法，在借鉴国外有关立法范例的基础上，分析虚伪表示行为的法律效力问题，并对即将施行的《民法总则》第146条提出进一步完善的可行性建议。

As a typical form of untrue expressed intention, conspired false representation, also known as hypocrisy act, was initially regulated by the German Civil Law. Besides Germany, countries like Japan and France (also known as Civil Law countries), since then, had sought to establish several relevant rules in order to strengthen the protection of the kind third party on the basis of the German Civil Law. In fact, in China, as the rules on conspired false representation will come out in the upcoming Civil Law for the first time in history, the dilemma of only using other similar rules to tackle relevant legal problems will have been perfectly solved. This paper introduces the theory of conspired false representation at length with the comparison between conspired hypocritical act and other similar situations, and presents an analysis of its effectiveness in the manner of Comparative Law Study. Furthermore, this paper will list up several practical suggestions on the improvement of relevant rules in the new upcoming Chines Civil Law.