行政诉讼法实施以来,执行难一直是横亘在其中的一大难题,尤其是行政相对人胜诉执行难的问题非常严重,本文分为两个部分,主要探讨行政机关败诉情况下的执行难问题,并从执行难的表现中分析其产生的多个原因。司法实践中,行政诉讼执行难主要体现为行政诉讼执行率偏低、行政机关无故推脱拒绝执行和以会议形式否决法院判决等,这些问题都将产生一系列消极后果,不利于法治国家的建设,而究其原因主要涉及立法,司法,被执行机关履行能力和法治观念等多方面的因素。本文在具体论述中尝试结合实践案例分析问题的表现,综合考虑每个原因涉及的方面,尽量追求论述的准确性、可靠性。也相信在理论界和实务界的不懈努力下,行政诉讼执行难制度将日趋完善。 Since the implementation of the Administrative Procedure Law, enforcement has always been one of the major problems that lie alongside it. In particular, the issue that the counterpart of the administrative lawsuit is more difficult to enforce is very serious. This article is divided into two parts, which mainly focus on the difficult implementation of administrative organs in case of losing the case, And from the implementation of difficult performance analysis of its multiple causes. In judicial practice, the difficulty in implementing administrative litigation mainly lies in the low implementation rate of administrative lawsuits, the refusal of administrative organs to refuse execution and the rejection of court judgments in the form of meetings, all of these problems will have a series of negative consequences, which are not conducive to the construction of a country under the rule of law. However, the main reasons for this include legislation, judicature, the ability of the executing agency to perform and the concept of the rule of law and many other factors. This article tries to analyze the performance of the problems in the concrete discussion with the practical cases, considering all the aspects involved in each reason and trying to pursue the accuracy and reliability of the discussion. It is also believed that under the unremitting efforts of theorists and practitioners, the system of implementing administrative litigation will become increasingly sophisticated.