在法院执行工作中,由于财产管理制度的不完善,对被执行人所有的财产难以一一查实。因此,即便被执行人虚假报告财产,也难以查证,更谈不上实施制裁了。笔者结合人民法院执行工作实践,借鉴韩国财产明示制度的相关规定,对完善我国被执行人财产报告制度作一实证分析。 In the implementation of the court, due to the imperfect property management system, it is difficult to verify the property owned by the executors one by one. Therefore, even if the executed person falsely reports property, it is difficult to verify, let alone impose sanctions. Based on the implementation of work practices by the people’s courts, the author draws lessons from the relevant provisions of the system of the disclosure of property in Korea and makes an empirical analysis on the improvement of the reporting system of the assets of the people under execution in our country.