《中华人民共和国民事诉讼法》第二百一十三条规定,“作为被执行人的法人或者其它组织终止的,由其权利义务承受人履行义务。”这是对法院在执行程序中,由于出现一些特殊情况,发生被执行人变更,法院应如何执行的问题,所提供的一个法律依据.这一法律规定,改变了过去对被执行人的变更,无法可依的状况.本文拟就这一法律新规定结合自己在执行工作中的实践体会,谈谈对被执行人变更的几点认识.一、被执行人变更的概念和特征被执行人变更,是指在执行过程中,由制作法 Article 213 of the Civil Procedure Law of the People’s Republic of China stipulates that “the legal person or other organization that is the person subject to enforcement shall be terminated by the person who bears the rights and obligations thereof.” This is the case where the court, in the enforcement proceedings, There are some special circumstances, the occurrence of changes by the enforcer, the court should be how to enforce the issue of a legal basis provided by the law, changing the past, the change of the person being executed, can not be dependent on the situation.This article is about this A new legal provisions combined with their own experience in the implementation of the work, to talk about the change of the person being executed some understanding of one, the change of the concept and characteristics of the executor to change, refers to the implementation process, by the production law