关于诉讼标的和执行标的本身就存在许多争议,本文通过对诉讼标的和执行标的内涵的确定,在此基础上对两者的法学理论基础的展开研究,比较了诉讼标的和执行标的在结构层次上的不同,进一步对诉讼标的和执行标的进行了辨析,明晰了关于两者法律和实践的意义,并由此对现有的法律规范的完善提出了相对的意见 On the subject of litigation and execution of the subject itself, there are many disputes, this article through the subject of litigation and the implementation of the subject to determine the content, on the basis of both the theoretical basis for the study of law, compared the subject of litigation and execution of the subject at the structural level , Further distinguishes the object of action and the object of execution, clarifies the significance of the law and practice of both, and gives the relative opinion on the perfection of the existing law and regulation