In order to meet the needs of ensuring the execution，the legislation of refusing to execute the judgment and ruling has expanded the scope of the subject of the crime，expanded the way of criminal prosecution，stipulated the measures of supervising the execution，and strengthened the protection of people’s livelihood. However，through the empirical analysis of the current situation of the application of the crime，it is found that there are some practical problems in Beijing，such as too few crimes，one-sided scope of protection of legal interests and insufficient intensity of criminal punishment，which are not conducive to the implementation of the guarantee. Therefore，the investigation and prosecution departments should eliminate the misunderstanding of this crime and increase the investigation；the judicial organs should correct the utilitarian trial idea which is just to urge the execution，strictly follow the legislative requirements，so as to jointly assume the judicial responsibility of maintaining justice and promoting the execution.