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一、问题的提出“被执行人难找,被执行财产难寻,协助执行人难求,应执行财产难动”是中共中央1999年第11号文件转发的《中共最高人民法院党组关于解决人民法院“执行难”问题的报告》明确提及的执行工作“四难”。为破解执行难题,学界和司法实务界提出并采取了各种解决办法:如建立公安协助查扣被执行人制度、建立财产申报制度,加大法院调查财产力度,建立审计调查制度;司法实践中,创造出被执行人申报财产、人民群众举报财产、债务人名录
First, the issue put forward “difficult to find by the implementation of the implementation of property is difficult to find, to assist the implementation of hard to find, the implementation of property is difficult to move” is the CPC Central Committee forwarded the document No. 11 in 1999, “the Supreme People’s Court party Solve the People’s Court ”difficult to enforce “ report ”clearly mentioned the implementation of the work “ four difficulties ”. In order to solve the implementation difficulties, scholars and judicial practitioners have proposed and adopted various solutions: for example, setting up public security organs to help seize the system of executors, establishing a declaration system of assets, increasing the court’s investigation of property, and establishing an audit investigation system; in judicial practice , To create the declaration of property by the people being executed, the people’s property reporting and the list of debtors