涉他合同是适应社会发展需要而产生的对合同相对性原理的制度性修正。理论上,它由向第三人给付之合同与由第三人给付之合同构成。我国新合同法对涉他合同做了原则性的规定,但还存在诸多模糊和不完善之处。本文拟对涉他合同的一般理论作一梳理。 Involving his contract is to adapt to the needs of social development arising from the principle of contractual amendments to the system. In theory, it consists of a contract paid to a third party and a contract paid by a third party. The new contract law of our country has stipulated the principle concerning the contract, but there are still many ambiguities and imperfections. This article intends to sort out the general theory of his contract.