在以金钱给付为内容的执行程序中，人民法院依职权，对被执行人所有的房屋等不动产采取查封、拍卖、变卖等措施，实现对债权人金钱债权的清偿，是执行司法实践中最常见的以物抵债情形。其中，以房屋在建工程所有权或收益权的移转为代价抵偿金钱债权是一种特殊的以物抵债形式 In executing the program with the payment of money as the content, the people’s court, on the basis of its functions and powers, has taken measures such as seizing, auctioning and selling real estate owned by the enforced people to realize the repayment of creditors’ claims, which is the most common practice in judicial practice In case of goods to cover the situation. Among them, the real estate construction projects in the ownership or proceeds of the transfer of money at the expense of money claims is a special kind of debt to the form