行政执行与民事执行,在现行制度和实践中常有冲突。对于二者关系的厘清与处理,我国现行法中缺乏一般而系统的规定,只有个别条款略有涉及且自相矛盾,由此在法律适用上引发了一系列困惑。妥善处理它们之间的冲突,不仅涉及公法和私法上的执行秩序,而且关系到公益与私益的权衡及其保护。理论上,从利益关系的视角,可将行政执行与民事执行的关系处理规则归类为:公益优先主义、私益优先主义、平等对待主义、非利益考量主义。笔者主张,行政执行与民事执行的衔接,应在综合权衡公益私益的前提下,再行决定相关执行程序和具体措施之先后。具体而言,就是以作为执行权基础的实体权利为依归,进行全面的利益权衡,确立公法上债权和私法上债权受偿的一般顺序。同时,为了保证受偿顺序的公平及其公私法上债权的最终实现,还应当建立起执行协调机制。 Administrative execution and civil execution often conflict with the current system and practice. As for the clarification and handling of the relationship between the two, there is a lack of general and systematic provisions in the existing law of our country. Only a few individual clauses are involved and contradictory. As a result, a series of puzzles are caused by the application of the law. Proper handling of the conflicts between them involves not only the order of public law and private law, but also the trade-off between public welfare and private interests and their protection. In theory, from the perspective of interest relations, we can classify the rules of the relationship between executive execution and civil execution as: public interest priorityism, private priorityism, equal treatmentism and non-profit considerationism. The author argues that the administrative execution and civil execution of the convergence should be comprehensive consideration of public interest private benefits premise, and then decide the relevant implementation procedures and specific measures. Specifically, it is based on the entity as the basis for the right to execute as the basis for a comprehensive balance of interests, the establishment of public law claims and private law on the general order of compensation. At the same time, in order to ensure the fairness of the compensation order and the ultimate realization of its claims on public and private law, an implementation coordination mechanism should also be established.