被执行人未按执行通知履行生效法律文书确定的义务,应当报告当前以及收到执行通知之日前一年的财产情况。财产申报制度在2007年民事诉讼法修订后首次以立法形式确立,此制度对被执行人财产状况的查明以及对被执行人的威慑起到了一定的作用。但回顾现实,由于该制度确立的时间不长,相关配套制度以及理论基础相对缺乏,加上社会公众在主观意识上还没有完全理解和接受,实施的效果并没有预想的那样出色,只能成为“纸面上的义务”。实践当中,如何高效地寻求被执行人的可供执行财产,让被执行人自行申报,无疑是财产调查的最有效率的途径。但经统计分析,财产申报制度在实施过程中过分偏重于对被执行人的威慑惩罚,忽视了财产查明的价值功能,在要求被执行人申报财产的范围与形式上过于随意,也缺乏补充申报的告知义务,没能让执行财产申报的功能与价值得以充分发挥。理论上,财产申报制度理应强制被执行人全面、如实地申报自身全部财产,通过当事人之间对财产申报内容的质证以及法院的调查核实,准确、迅速地掌握被执行人的财产状况,而对于虚假、拒绝申报的行为,应施以严惩措施。财产申报制度应当视为被执行人财产状况查明的重要途径,全面落实申报财产听证制度,拓宽发现财产申报不实的途径。实现被执行人主动申报与被动申报相结合、法定期限申报与及时补充申报相结合,最大限度地发现被执行人的财产,进一步提升财产申报的实效。 If the executed party fails to perform its obligations as stipulated in the legal documents in force upon execution of the notice, it shall report on the assets of the current year and the year prior to the date of receipt of the execution notice. The property declaration system was first established by legislation after the revision of the Civil Procedure Law in 2007. This system played a certain role in identifying the property status of the executors and in deterring the people under execution. However, in retrospect of the reality, due to the fact that the system has not been established for a long time and the related supporting systems and the relative lack of theoretical basis and the social public have not yet fully understood and accepted the subjective consciousness, the effect of the implementation is not as good as expected and can only become “Obligation on paper ”. In practice, how to effectively seek the executors’ property for execution and let them be declared by themselves is undoubtedly the most efficient way to investigate property. However, according to the statistical analysis, the system of property declaration places too much emphasis on the deterrence of the executed person in the process of implementation, neglects the value function of property discovery, is too random and supplemented in the scope and form of declaring the property to be executed Declaration of the obligation to inform, failed to make the implementation of property declarations of the function and value can be fully demonstrated. In theory, the property declaration system should force the executed person to declare all his or her property in a comprehensive and truthful manner, and accurately and promptly grasp the property status of the executed person through cross-examination of the property declaration documents between the parties and the court’s investigation and verification, False, refused to declare the act, should be imposed severely punished. The property declaration system should be regarded as an important way to find out the status of the property of the executors, to fully implement the system of declaration of property hearsay and broaden the way of finding false declaration of property. The combination of active declaration and passive declaration by the person being executed, the declaration of the statutory period and the timely filing of declarations shall be combined with each other to maximize the effectiveness of the property declaration and to enhance the property declaration.