法释【2008】13号第二十六条对分配表异议的处理方式容易使审查程序流于形式,并且为被执行人拖延履行债务提供了避风港,完善的做法是由执行机构对分配表异议进行程序审查,异议人不服审查结果的,再区分异议内容是否涉及执行依据而分别适用审判监督程序和诉讼程序处理。 Law Interpretation [2008] No. 13 Article 26 The handling of disagreements with the distributive form tends to make the vetting procedure a mere formality and provides a safe haven for the debtor to delay the performance of the debt. The perfect approach is that the implementing agency disagrees with the distributive form Review the proceedings, the opponents disagree with the examination results, and then distinguish whether the objection is involved in the implementation of the basis of the trial and supervision procedures and procedural procedures respectively.