行政强制执行制度是国家行政管理活动中必不可少的重要制度,是行政处罚裁量价值目标实现的重要保障。建立在对实质正义和程序正义、合法性与合理性、公平与效率相统一的价值追求基础上,实现行政处罚裁量与行政执行的统一,必须在现代行政法治的背景下,用法治原则和精神对我国现行体制重新审视,借鉴国外先进经验,重构行政强制执行模式。 The system of administrative enforcement is an indispensable system in the administrative activities of the state and an important guarantee for the realization of the objective of the value of administrative penalty. Based on the value pursuit of the unity of substantive justice and procedural justice, legitimacy and rationality, fairness and efficiency, the unity of administrative discretion and administrative enforcement should be realized in the context of modern administrative law and rule of law Re-examine the current system in our country, draw on advanced foreign experience and reconstruct the administrative enforcement model.