Strengthening and improving the enforcement of funeral is an important content of the fourth plenary session of the 18th Communist Party of CPC to decide to comprehensively implementing governing the country by law，is the inevitable requirement of promoting administration according to law and accelerating the construction of the government ruled by law. This paper tries to analysis the law enforcement status and characteristics of funeral and interment，to find the effective path to explore innovation system of law enforcement mechanism and improve the environment of funeral of administrative enforcement，to promote and protect the citizens’ burial rights，to maintain the social public order and public interests，to promote civil affairs and the national government by law construction.