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在执行实践中,对被执行人除必要的寝具、炊具、家具等日常生活必需品外的其它普通小额动产,由于变现后价值较低且容易流拍,若单件拍卖,拍卖机构基本无利可图,因此实践中拍卖机构普遍不愿接受委托拍卖小额动产。建议完善《最高人民法院关于人民法院民事执行中拍卖、变卖财产的规定》,建立简便、快捷、低成本的小额动产变现程序,设立小额动产的打包评估和打包拍卖程序,对查封、扣押的被执行人小额动产采取分期分批打包处理的方式变现。
In the implementation of the practice, except for essential bedding, cooking utensils, furniture and other daily necessities other than the essential ones, since the value after realization is low and flows easily, if the single piece auction and the auctioning institution are basically unprofitable May map, auction practice in general are reluctant to accept commissioned small auction of movable property. It is suggested to improve the Provisions of the Supreme People’s Court on Auctioning and Sale of Property in the Civil Execution of People’s Courts, establish a simple, quick and low-cost realization procedure of small movable property, set up a package assessment and package auction procedure for small movable property, The execution of small movable assets to take installment batch packing approach to realization.