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有广义和狭义之分。广义为在民事执行程序中享有权利和承担义务,并能够引起执行程序发生、变更或终结的人,包括执行机关、执行当事人、执行监督机关,以及协助执行人等执行参与人;狭义为代表国家行使公权力强制债务人履行义务、实现债权人权利的执行机关。在民事执行法上,执行机关是重要的执行主体之一。
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