理性的法律制度,能够为市场交易的稳定进行提供保障,使社会财富在不同民事主体之间合理流转。我国合同法上的同时履行抗辩权法律制度,在防范信用风险,增益债权的功能方面有重要意义。它通过履行激励机制,促进当事人及时履行合同义务,实现合同目的,增加财富流转,实现社会财富增加。但法律关于其构成要件及适用范围的规定仍具有不够明确之处。本文拟对此进行浅显的研究,以期对同时履行抗辩权的理解适用有所裨益。 Rational legal system can provide a guarantee for the stability of market transactions and make the social wealth flow properly between different civil subjects. The legal system of performing the right of defense at the same time in the contract law of our country is of great significance in preventing the credit risk and gaining the function of creditor’s rights. Through implementing the incentive mechanism, it promotes the parties to timely fulfill their contractual obligations, achieve the purpose of the contract, increase the circulation of wealth and increase the social wealth. However, the provisions of the law on its constitutional elements and scope of application are still not clear enough. This article intends to make a brief study on this issue, with a view to the simultaneous fulfillment of the right of defense to understand the application of some benefit.