This article expounds the following subjects from the following perspectives: the efficacious state and scope of prescriptive action, the exercise of demurrable right of prescription, the delivery of prescriptive action, abandonment of prescription benefits. 对此,文章从诉讼时效的效力状态、范围、时效抗辩权的行使以及诉讼时效完成后的给付、时效利益的抛弃等方面进行了理论上的探讨。