本文针对我国目前执行机构隶属于法院系统造成的审判与执行性质的冲突,通过反思我国执行体制存在的诸如执行权过分集中、不利于公正执行、滥用执行权等弊端,指出应借鉴德国执行工作的有效经验,建立独立于法院系统,隶属于司法行政部门的行政性执行法院。 This article aims at the conflict between the nature of trial and execution caused by the executive body affiliated to the court system in our country. By rethinking the drawbacks such as excessive concentration of executive power, unfair execution and abuse of executive power in our country ’s enforcement system, this paper points out that we should draw lessons from the implementation of Germany Effective experience, the establishment of an independent court system, under the jurisdiction of the executive administrative court.