目前,在行政法制的理论和实战中,对于行政强制执行的可诉性,即公民、法人或者其他组织不服行政主体的行政强制执行能否向人民法院提起行政诉讼问题,存在着不同的看法。有一种观近认为,根据《行政诉讼法》第44条“诉讼期间,不停止具体行政行为的执行”的规定和行政行为执行力的基本原理,行政强制执行只是为了实现已生效的具体行政行为,只是该具体行政行为关于国家强制力和 At present, there are different opinions on whether administrative enforceability of administrative enforcement, that is, whether administrative enforcement of citizens, legal persons or other organizations against the main body of administration, can bring an administrative lawsuit to the people’s court, in the theory and practice of the administrative legal system. There is a view that, according to Article 44 of the Administrative Procedure Law “does not stop the implementation of specific administrative actions during the litigation,” the basic principles and administrative execution of the principle of administrative enforcement is only to achieve the specific administrative acts have taken effect , But the specific administrative act on state coercion and