《民事诉讼法》第52条规定:“原告可以放弃或者变更诉讼请求。被告可以承认或反驳诉讼请求。有权提起反诉。”第126条又规定:“原告增加诉讼请求,被告提出反诉,第三人提出与本案有关的诉讼请求,可以合并审理。”以上两条规定,一方面给予了被告与原告起诉权相对应的反诉权,表明民事诉讼中当事人都具有同等的权利和义务;另一方面也规定了关于“诉”的合并审理的问题。其中对反诉可以合并审理的内容就是对被告行使反诉权的保证。同时,以上规定还体现了对反诉的合并审理(下称“并审”)可以简化诉讼程序,提高人民 Article 52 of the Code of Civil Procedure stipulates: “The plaintiff may forfeit or change the claim, which may be admitted or refuted by the defendant.” Article 126 also stipulates: “The plaintiff increased the claim and the defendant filed a counterclaim, The three submitted their claims in connection with this case and may handle the case together. ”The above two provisions gave the defendant the right of counterclaim corresponding to the plaintiff’s right to sue, which shows that all parties have the same rights and obligations in civil litigation. On the other hand, It also stipulates the issue of the merger hearing on “v.” One of the counterclaims can be combined hearing is the defendant’s right to exercise counterclaims. At the same time, the above provisions also reflect the merger hearing of counterclaims (hereinafter referred to as “concurrent review”), which can simplify the procedure and raise the people’s interest