近年来，人民法院审结的民商事案件大多存在“执行难”问题，这主要是由被执行人拒不履行造成的。“执行难”反映在债务纠纷案件方面尤为明显。判决生效后，债务人拒不履行，并声称没有偿还能力，无力履行，从而达到逃避执行的目的。实际上，不少有偿还能力的债务人也谎称没有 In recent years, most civil and commercial cases concluded by the people’s courts have the problem of “difficult implementation”, which is mainly caused by the refusal of the executed party to perform. “Difficult to implement” is reflected in the case of debt disputes is particularly evident. After the entry into force of the judgment, the debtor refused to perform and claimed to have no ability to repay, unable to perform, thus achieving the purpose of avoiding execution. In fact, many debtors with capacity to repay also lied to none