The Provisions of the Supreme People's Court on Several Issues Concerning the Trial of Civil Disputes Related to Enterprise Restructuring, which was passed by the Supreme Court, not only solved the important substantive issues in enterprise restructuring litigation, but also stipulated and clarified the procedural issues in enterprise restructuring litigation. 1. In the scope of accepting cases, this provision clearly stipulates that the people's court shall accept civil disputes between equal civil subjects in the reform of enterprise property rights system, including: civil disputes in the reform of enterprise company system, civil disputes in the reform of enterprise joint-stock cooperative system, civil disputes in the separation of enterprises, disputes over the conversion of enterprise creditor's rights into equity, disputes over enterprise sales contracts, disputes over enterprise merger contracts, etc. These disputes have civil legal characteristics such as equality of subjects, voluntariness and equivalent compensation, so they are actionable. However, the people's court does not accept the disputes caused by the administrative adjustment and transfer of state-owned assets of enterprises by the competent government departments, and the parties (the direct counterpart of the government administrative action) bring a civil lawsuit to the people's court. This kind of dispute stems from the dispute between government agencies (administrative subjects) and their subordinate enterprises (counterparts) on the effectiveness of redistribution and adjustment of state-owned assets in the state-owned assets operation system. Because the identities of the two parties to the dispute are not equal, the dispute is an administrative dispute and should be resolved according to administrative procedures. The Supreme People's Court's "Reply on Accepting Disputes Caused by Government Adjustment and Transfer of State-owned Assets of Enterprises" also makes it clear that people's courts will not accept such cases. 1998 The State-owned Assets Administration Bureau issued the Notice on Policy Issues Concerning the Mediation of Property Rights Disputes of State-owned Assets, which provided a basis for the mediation of property rights disputes of state-owned assets. Therefore, to solve the enterprise restructuring dispute, we should first clarify the subject identity and nature of the parties to the dispute, and then enter the administrative procedure or civil litigation procedure as appropriate. 2, the determination of the subject of litigation in enterprise restructuring litigation, mainly refers to the determination of the defendant or responsible person, should be clear according to the controversial content of litigation. For debt disputes, if the parties have a legal and effective agreement, it shall be determined according to the agreed content; If the restructured enterprise still exists as an enterprise legal person, the debt before the restructuring is generally borne by the restructured enterprise; The restructured enterprise loses its legal person status or is revoked. Generally, the asset owner of the restructured enterprise shall bear civil liability; Where debts are omitted or concealed, the liability subject shall be determined in accordance with the provisions of the ex-dividend period; If shell enterprises are allowed to evade debts, the real responsible subject should be added. For other disputes, such as disputes over the validity of enterprise sales contracts, disputes over the validity of enterprise merger agreements, etc., the other party to the dispute is directly the defendant. However, there are also some places that use loopholes in national laws and regulations in the process of restructuring, which makes it difficult to determine the responsible subject. At this time, we should combine the Civil Procedure Law, the Supreme People's Court's Provisions on Several Issues Concerning the Trial of Civil Disputes Related to Enterprise Restructuring, and the Supreme People's Court's Emergency Notice on People's Courts Effectively Preventing Debtors from Evading Debts in the Trial of Enterprise Bankruptcy Restructuring Cases to make a comprehensive judgment.