多年来,民事执行“难”问题严重困扰着人民法院,并受到社会各界的普遍关注。“执行难”让当事人的合法权益无法得到保护,也损害了国家法律的尊严。本文试图从剖析“执行难”的原因入手,兼析当前司法实践中存在的错误认识,提出笔者对执行程序价值的理解,最后提出完善执行工作所应的树立的新理念和具体做法。 Over the years, the issue of civil enforcement “hardship” has seriously plagued the people’s courts and has drawn widespread public concern. “Enforcement is difficult ” so that the legitimate rights and interests of the parties can not be protected, but also undermine the dignity of national law. This article attempts to start with the analysis of the reasons for the “difficult implementation”, and analyzes the current misunderstanding in judicial practice, puts forward the author’s understanding of the value of executive procedures, and finally puts forward the new concepts and specific practices that should be taken to perfect the implementation.