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最高人民法院《关于适用<中华人民共和国民事诉讼法>若干问题的意见》(以下简称“意见”)第300条规定:“被执行人不能清偿债务,但对第三人享有到期债权的,人民法院可依申请执行人的申请,通知该第三人向申请执行人履行债务.该第三人对债务没有异议但又在通知指定的期限内不履行的,人民法院可以强制执行.”该条款是关于对被执行人的债权进行执行的规定.这一规定是对民事诉讼法规定的强制执行措施的补充,为实现法律文书所确定的债权人权利创设了新的途径.
Article 300 of the Opinions of the Supreme People's Court on Several Issues Regarding the Application of the Civil Procedure Law of the People's Republic of China (hereinafter referred to as “Opinion”) stipulates: “If the debtor fails to pay off the debts but enjoys the debts due to the third party, The people's court may, on the application of an executor, inform the third party of the performance of the debts to the applicant executor, and the court may enforce the third party's refusal without objection to the debts within the time limit specified in the notice. ”This clause Is a provision on enforcing the creditor's rights of the executed party, which is a supplement to the enforcement measures stipulated in the Civil Procedure Law and creates a new way for realizing the rights of creditors as defined in the legal instruments.