近几年来，法学理论界已经开始从执行体制的角度来探寻导致执行难的原因，最高人民法院于１９９９年１０月２０日制定的《人民法院五年改革纲要》，也将改革执行体制作为解决“执行难”问题的根本出路。由此可见，要解决执行难问题，必须改革现有的执行体制，这已成为法学理论? In recent years, the jurisprudence circle of law has begun to explore the reasons leading to implementation difficulties from the perspective of the executive system. The Supreme People’s Court, on October 20, 1999, formulated the “Outline of the Five-year Reform of the People’s Courts” and took the reform implementation system as a solution The basic way out for “difficult implementation”. Thus it can be seen that in order to solve the difficult implementation issue, it is necessary to reform the existing executive system. Has this become a legal theory?