民事诉讼标的理论的研究从旧实体法学说,到诉讼法学说,再到新实体法学说,走过了一个“否定之否定”的辨证过程。本文通过对旧实体法学说和诉讼法学说的检讨,简要介绍了新实体法学说的产生背景及主要内容,最后对新实体法学说进行了较为全面的评价,以期达到对新实体法学说有一个较为清晰的认识。 The study of the subject matter of civil lawsuit has gone through a dialectical process of “negation of negation ” from the theory of old substantive law to the theory of procedural law to the theory of new substantive law. By reviewing the old substantive law and procedural law, this paper briefly introduces the background and main content of the new substantive law theory, and finally makes a more comprehensive evaluation of the new substantive law theory, in order to achieve a new substantive law theory to have a A clearer understanding.