针对被执行人公司利用关联公司规避执行的行为,要在执行阶段认定公司间人格混同以追究关联公司的责任存在诸多困难。如能对被执行人财产进行明确识别,直接执行该部分财产或对该财产及时进行保全,以迫使被执行人自动履行债务,将极大提高执行效率。 In view of the behavior that the executed company uses the affiliated company to evade the execution, it is necessary to find many difficulties in determining the responsibility of the affiliated company in the interim company. If the identifiable assets of the executors can be clearly identified, the part of the property directly executed or the property preserved in a timely manner so as to force the executed party to perform its obligations automatically, the efficiency of implementation will be greatly enhanced.