在人类社会的发展过程中,由于生产力发展,产品有了剩余。有剩余产品,则有富余的东西可供借出,在不同的所有者之间便有可能发生借出和借入的活动,于是产生了最初意义上的债权债务关系。有了债权债务关系,就有可能发生欠债不能偿还的事件,这就需要有对这类事件的处理办法。随着商品生产的发展,人们之间的债权债务关系日益成为社会经济生活的基本要素之一,清偿债务问题亦越来越为社会所重视。为了维护 In the process of the development of human society, due to the development of productive forces, the product has surplus. There are surplus products, then there are surplus things available for lending, there may be lending and borrowing activities between different owners, resulting in the original claims and debts. With credit and debt relations, there is a possibility that an event of indebtedness will occur, and this will require a solution to such an incident. With the development of commodity production, the relationship between people’s claims and debts has increasingly become one of the basic elements of social and economic life. The issue of liquidating debts is also attaching more and more importance to the society. In order to maintain