根據(jù)《中華人民共和國憲法》及《中華人民共和國人民法院組織法》，司法體系由人民法院、地方各級人民法院、軍事法院及其它特別人民法院組成。地方各級人民法院由基層人民法院、中級人民法院及高級人民法院組成?；鶎尤嗣穹ㄔ河擅袷隆⑿淌?、經(jīng)濟及行政法庭組成。中級人民法院與基層人民法院的結(jié)構(gòu)類似，并進一步分成其它特別法庭，如知識產(chǎn)權(quán)法庭等。高級人民法院對基層人民法院及中級人民法院進行監(jiān)督。人民檢察院亦有權(quán)對同級及下級人民法院的民事訴訟行使法律監(jiān)督權(quán)。人民法院為中國的司法機構(gòu)，具體監(jiān)督所有人民法院的司法工作。
人民法院采用兩審終審制度。當事人可以就地方人民法院的判決或裁定向上一級人民法院上訴。同一級法院及上一級法院作出的二審判決或裁定屬終局裁決。人民法院的一審判決或裁定亦屬終局裁決。但是，倘人民法院或上一級人民法院發(fā)現(xiàn)下級人民法院作出的已生效判決存在錯誤，或人民法院院長發(fā)現(xiàn)本院所作出的已生效判決存在錯誤，則可根據(jù)審判監(jiān)督程序重新進行審理。
一九九一年四月九日頒布的《中華人民共和國民事訴訟法》規(guī)定了提起民事訴訟、人民法院管轄權(quán)、進行民事訴訟須遵守的程序及民事判決或裁定執(zhí)行程序的各項標準。中國境內(nèi)的民事訴訟各方當事人須遵守《中華人民共和國民事訴訟法》。一般而言，民事案件首先由被告所在省市的地方法院審理。合同各方亦可通過明示的同意選擇提起民事訴訟的司法權(quán)區(qū)，但該司法權(quán)區(qū)應(yīng)為原告或被告的居住地、合同簽署或履行地或行為目標的所在地。但在任何情況下，上述選擇均不得違反級別司法管轄權(quán)及專屬司法管轄權(quán)的規(guī)定。
外國個人或外國企業(yè)一般與中國公民或法人具有同樣的訴訟權(quán)利及義務(wù)。倘外國司法制度限制中國公民及企業(yè)的訴訟權(quán)利，則中國法院可以對該國在中國的公民及企業(yè)套用同樣的限制。倘民事訴訟一方當事人拒絕在中國遵守人民法院作出的判決或裁定或仲裁小組作出的裁決，則受害方可以申請人民法院執(zhí)行該判決、裁定或裁決。申請執(zhí)行的權(quán)利有時間限制。倘爭議當事人至少有一方為個人，則申請執(zhí)行的時間限制為一年。倘爭議雙方均屬法人或其它機構(gòu)，則申請執(zhí)行的時間限制為六個月。倘一方當事人未能在規(guī)定的時間內(nèi)履行法院判決，則法院將可以經(jīng)任何當事人申請，依法強制執(zhí)行該判決。
當事人尋求對不在中國且在中國不擁有財產(chǎn)的一方執(zhí)行人民法院作出的判決或裁定時，可以申請有正式管轄權(quán)的外國法院承認并執(zhí)行該判決或裁定。倘中國與相關(guān)外國締結(jié)或參加關(guān)于相互承認及執(zhí)行的國際條約或倘根據(jù)互惠原則有關(guān)判決滿足法院的審查，則外國判決亦可由人民法院根據(jù)中國執(zhí)行程序予以承認及執(zhí)行，除非人民法院發(fā)現(xiàn)承認或執(zhí)行該判決或裁定將導(dǎo)致違反中國的基本法律原則、主權(quán)或安全或不符合社會及公共利益。
Under the PRC Constitution and the Law of Organisation of the People's Courts, the judicial system is made up of the Supreme People's Court, the local people's courts, military courts and other special people's courts. The local people's courts are comprised of the basic people's courts, the intermediate people's courts and the higher people's courts. The basic people's courts are organised into civil, criminal, economic and administrative divisions. The intermediate people's courts are organised into divisions similar to those of the basic people's courts, and are further organised into other special divisions, such as the intellectual property division. The higher level people's courts supervise the basic and intermediate people's courts. The people's procuratorates also have the right to exercise legal supervision over the civil proceedings of people's courts of the same level and lower levels. The Supreme People's Court is the highest judicial body in the PRC. It supervises the administration of justice by all of the people's courts. The people's courts employ a two-tier appellate system. A party may appeal against a judgement or order of a local people's court to the people's court at the next higher level. Second judgements or orders given at the same level and at the next higher level are final. First judgements or orders of the Supreme People's Court are also final. If, however, the Supreme People's Court or a people's court at a higher level finds an error in a judgement which has been given in any people's court at a lower level, or the presiding judge of a people's court finds an error in a judgement which has been given in the court over which he presides, the case may then be retried according to the judicial supervision procedures.
The Civil Procedure Law of the PRC, which was adopted on April 9, 1991, sets forth the criteria for instituting a civil action, the jurisdiction of the people's courts, the procedures to be followed for conducting a civil action and the procedures for enforcement of a civil judgement or order. All parties to a civil action conducted within the PRC must comply with the Civil Procedure Law. Generally, a civil case is initially heard by a local court of the municipality or province in which the defendant resides. The parties to a contract may, by express agreement, select a jurisdiction where civil actions may be brought, provided that the jurisdiction is either the plaintiff's or the defendant's place of residence, the place of execution or implementation of the contract or the object of the action. However, such selection can not violate the stipulations of grade jurisdiction and exclusive jurisdiction in any case.
A foreign individual or enterprise generally has the same litigation rights and obligations as a citizen or legal person of the PRC. If a foreign country's judicial system limits the litigation rights of PRC citizens and enterprises, the PRC courts may apply the same limitations to the citizens and enterprises of that foreign country within the PRC. If any party to a civil action refuses to comply with a judgement or order made by a people's court or an award granted by an arbitration panel in the PRC, the aggrieved party may apply to the people's court to request for enforcement of the judgement, order or award. There are time limits imposed on the right to apply for such enforcement. If at least one of the parties to the dispute is an individual, the time limit is one year.
If both parties to the dispute are legal persons or other institutions, the time limit is six months. If a person fails to satisfy a judgement made by the court within the stipulated time, the court will, upon application by either party, mandatorily enforce the judgement.
A party seeking to enforce a judgement or order of a people's court against a party who is not located within the PRC and does not own any property in the PRC may apply to a foreign court with proper jurisdiction for recognition and enforcement of the judgement or order. A foreign judgement or ruling may also be recognised and enforced by the people's court according to the PRC enforcement procedures if the PRC has entered into, or acceded to, an international treaty with the relevant foreign country, which provides for such recognition and enforcement, or if the judgement or ruling satisfies the court's examination according to the principle of reciprocity, unless the people's court finds that the recognition or enforcement of such judgement or ruling will result in a violation of the basic legal principles of the PRC, its sovereignty or security, or for reasons of social and public interests