随着人民对城市管理工作标准和要求的提高，北京市提出疏解整治促提升专项行动，城管部门担负任务重大、责任艰巨，城管执法工作面临新的考验。城管执法难问题反映了我国当前城市发展和管理领域的各种社会矛盾。国内学者关注城管执法难问题，往往聚焦在城管本身，就某一热点问题、争议现象结合自身研究领域进行探讨。在疏解整治的大背景下，笔者认为城管执法难是中国情景下的法律执行遇到特殊困难的典型代表，有必要对基层执法困境的经验展开研究。 本文运用公共政策执行理论，以天际线整治为例，从梳理城管部门查处户外广告的职责、程序入手，通过访谈和问卷调查，全面、客观的评价城管部门执行天际线治理政策的效果。借助史密斯政策执行过程模型,从四个维度,即政策方案因素、政策执行主体因素、政策涉及群体因素和政策执行环境因素综合分析造成基层城管执法难的原因,并从这四个方面提出改进意见。 本文认为基层城管执法难的原因固然受到城管部门先天不足因素影响，但主要问题还是归咎于天际线治理政策本身制定地不完善。政策本身的缺陷造成政策执行主体的执法困难是城管部门自身难以逾越的屏障。因此，笔者提出解决基层城管执法难的对策思考，既在政策层面，要做好调研工作，力求方案内容合理可行，同时扩大宣传明确责任；在执行主体层面，建议城管实行垂直管理模式，加强执法人员激励保障；在目标群体层面，要注重社会参与；在环境层面，畅通信息反馈渠道，增强部门协调配合意识。

With the improvement of people's standards and requirements for urban management, Beijing government proposed a special project campaign to promote remediation and rectification, and the urban management department shoulders heavy tasks and arduous responsibilities; meanwhile, the law enforcement work of urban management faces new challenges. The difficult problem of urban management law enforcement reflects various social contradictions in the field of current urban development and management in China. When domestic scholars pay attention to the difficult problem of urban management law enforcement, they often focusing on the urban management itself, and discussing a hot issue or controversy combined with their own research field. Under the background of reconciliation and rectification, the author believes that urban management law enforcement is a typical representative of special difficulties encountered in the implementation of law in China. It is necessary to study the experience of law enforcement dilemmas on the grassroots level. This article uses the public policy implementation theory, taking the skyline rectification as an example, starting from the duties and procedures of the urban management department to investigate and deal with outdoor advertising, comprehensively and objectively evaluate the effect of the urban management department's implementation of the skyline governance policy through interviews and questionnaires. The author gave an analysis by synthesis of the reasons for the difficulty in law enforcement at the grassroots level, and suggestions for improvement from these four aspects by using the Smith policy implementation process model, the four dimensions: the policy program factors, the policy implementation subject factors, the policy-related group factors, and the policy implementation environmental factors. This paper believes that the reasons for the difficulty in law enforcement at the grassroots level are certainly affected by the congenital inadequacy of the urban management department, but the main problem is still due to the imperfect formulation of the skyline governance policy itself. The shortcomings of the policy itself leads to the law enforcement difficulty of the policy enforcement body, it is an insurmountable barrier for the urban management department itself. Therefore, the author proposes countermeasures to solve the difficulty of law enforcement at the grassroots level, namely, at the policy level, we must do a good job in research and work, and strive to make the content of the plan reasonable and feasible, and expand the propaganda to clarify the responsibility; at the executive level, it is recommended that the urban management implement a vertical management model to strengthen the incentives for law enforcement personnel; at the target group level, we must pay attention to social participation; At the environmental level, the information feedback channel is unblocked, and the department's coordination and coordination awareness is enhanced.