诉讼时效制度是民事法律体系中的一项重要制度。目前我国民事立法对诉讼时效的适用范围、起算、中断等规定不尽完善,造成立法与司法实务的矛盾。在最高人民法院颁布《关于审理民事案件适用诉讼时效制度若干问题的规定》之前,我国民事立法对诉讼时效的客体没有明确规定。本文主要对我国诉讼时效的效力、适用范围、起算及中断进行简要的理论分析和实务探讨,希望对司法实务有所裨益。 The limitation of action system is an important system in the civil legal system. At present, China’s civil legislation on the scope of application of litigation, beginning, interruption and other provisions are not perfect, resulting in the contradiction between legislation and judicial practice. Before the Supreme People’s Court promulgated the “Provisions on Several Issues Concerning the Application of the Limitation System for Litigation in Civil Cases,” China’s civil legislation lacks explicit provisions on the object of limitation of action. This article mainly carries on the brief theoretical analysis and the practical discussion to the validity, the scope of application, the beginning and the termination of the limitation of action in our country, and hopes to be helpful to the judicial practice.