2004年《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》实施后,广东省司法拍卖工作更加规范。该省各地人民法院都能按照规定程序选择拍卖机构;对强制执行的查封、扣押、冻结财产,也都能按规定程序委托拍卖,进行变价处理;并对拍卖机构强制拍卖的操 After the implementation of the Provisions of the Supreme People’s Court on Auctioning and Sale of Property in the Civil Enforcement of the People’s Court in 2004, the judicial auction in Guangdong Province has been more standardized. All the people’s courts in the province can choose an auction agency according to the prescribed procedures; they also can entrust the auction according to the stipulated procedures to deal with the seizure, seizure and freezing of the assets that have been enforced, and deal with the forced auction of auction houses