Owing to the deficiency of the stipulations formulated by Civil Procedural Law of PRC, there are many problems which are found in judical practice.

• 现行法律及司法解释规定了一些优先债权及受偿原则，在一定程度上，可以解决执行实务中多名债权人之间存在的权利冲突问题，体现了一定的公平与效率。