在拒不执行判决、裁定罪的犯罪主体方面，从主体的范围以及单位主体的引入必要性等方面进行探讨。

To the subjects of the crime, the author discusses from the views of the scale of subject and the necessity that unit should be treated as one of the subject.

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在理论与司法实践中，对拒不执行判决、裁定罪的认定还存在着较大的争议，直接影响了该罪的正确适用。

While how to define the crime is still a disputed problem in both the theoretical circumstances and the judicial practices, and it directly influences the application of the effective judgments.

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