全国地方各级人民法院,各级军事法院、铁路运输法院,各海事法院: 一个时期以来,各地人民法院在审理经济纠纷案件中,经常遇到不少案件在判决后不能执行或者难以执行;还发现不少案件表面上看是经济纠纷,实质上是违法犯罪,甚至是严重的犯罪,特别是利用经济合同进行投机诈骗的犯罪活动,十分猖獗。这对于进一步贯彻实施对外开放、对内搞活经济的政策,对于社会主义经济体制改革,对于社会主义物质文明和精神文明的建设,危害很 People’s courts at all levels, military courts at all levels, railway transport courts, and maritime courts all over the country: Since a certain period of time, people’s courts throughout the country have encountered many cases of economic disputes and can not or can not be implemented after the verdict; It has been found that many cases are economic disputes on the surface. They are essentially criminal offenses and even serious crimes. In particular, the criminal activities of using economic contracts to conduct speculative fraud are rampant. This is very harmful to the policy of further implementing the policy of opening to the outside world and invigorating the economy internally, to the reform of the socialist economic system, and to the building of a socialist material and spiritual civilization