民事诉讼执行程序中的“参与分配制度”，是最高人民法院在《关于贯彻执行仲华人民共和国民事诉讼法）若干问题的意见》（以下简称《意见》中最先创立的。其内容是，在被执行人为公民或者其他经济组织时，在执行程序开始后，被执行人的其他已经取得执行依据的或者已经起诉的债 The “Participation Allocation System” in the procedure of civil procedure enforcement is the Supreme People’s Court’s “Opinion on Several Issues Concerning the Implementation of the Civil Procedure Law of the People’s Republic of China” (hereinafter referred to as the “Opinion”), which states that " When the executed person is a citizen or other economic organization, after the commencement of the execution procedure, other debts of the executed party that have obtained the execution basis or have already been prosecuted