人民法院在执行阶段中常常会碰到因被执行主体合并、分立、注销,或因被执行主体的开办单位出资虚假、抽逃注册资金,或因被执行主体的开办单位无偿接受其企业(因终止、歇业)的财产等情况而需要变更、追加被执行主体的情况。最高人民法院关于人民法院适用《中华人民共和国民事诉讼法》若干问题的规定、最高人民法院《关于人民法院执行工作若干问题的规定(试行)》(以下简称《规定》)规定 During the execution stage, the people’s court often encounters such problems as merger, division or cancellation of executed entities or falsification of capital contributed by the sponsor of the executed entity, withdrawal of registered capital, or acceptance of the enterprise by the sponsor of the executed entity due to termination , Closed) property and other circumstances need to be changed, the case of additional subject. Provisions of the Supreme People’s Court on Some Issues Concerning the Application of the Civil Procedure Law of the People’s Republic of China, the Provisions of the Supreme People’s Court on Several Issues Concerning the Implementation of People’s Courts (Trial) (the “Provisions”)