1998年10月2日，行政訴訟法修正草案在立法院三讀通過，同年10月28日總統公布，並於2000年7月1日開始施行。此次修法最顯著之改變，厥為審判範圍之擴大與訴訟類型之增加(行政訴訟法第二、三條)，而伴隨而生之興革，則是訴訟程序之強化與執行制度之充實。觀諸新行政訴訟法之規定，有關行政訴訟之強制執行，目前係規定在第八編第三百零四條至第三百零七條，其在條文數量上，固較舊法為多，然就內容觀之，則仍嫌粗略，尤其攸關人民權益保障之救濟制度，僅於第三百零七條設有規定：「債務人異議之訴，由高等行政法院受理；其餘有關強制執行之訴訟，由普通法院受理。」若要以此規定建立完整之救濟體系，殆無可能，是以，如何參酌相關規定及實務見解，構築足資運作之救濟體制，應是新法實施後之重要課題。有鑑於此，本文嘗試論析行政訴訟法強制執行之「救濟體系」問題，希能提供學術研究及實務運作之參考。

The new Code of Administrative Proceedings was promulgated on October 28, 1998, and put into effect on July 1, 2001. One of the focuses of the new Code is compulsory execution added to it, but there is only Article 307 ruled about the redress: “The high administrative court shall adjudicate on an action initiated per an objection .from a debtor; any other proceedings initiated with respect to the compulsory exceution shall be adjudicated by a civil court." So this paper seeks to analyze the problems of the redress of the compulsory execution in the administrative proceedings. This paper is divided into three sections. First, it deals with the problems of the redress for the moduses and procedures of execution. Second, it explores the problems of the action initiated per an objection from a debtor. Third, it discusses the matter of the action initiated per an objection from a third person.