长期以来,我国的司法执行工作不仅成为法院工作的痼疾,执行难也成为一个严重的社会问题。为解决执行难问题,我国司法实践做了诸多有益的探索。文本以德国民事执行中的财产释明制度为基础,对比中国相关制度的现状及发展方向,挖掘并完善我国财产释明制度并提出科学合理的保障机制,以期找寻破解“执行难”的出口。 For a long time, the judicial implementation in our country has not only become a chronic illness in the work of the court, but it has also become a serious social problem. In order to solve the difficult implementation, many useful explorations have been made in judicial practice in our country. Based on the system of property disclosure in civil execution in Germany, the text compares the status quo and development direction of the relevant systems in China, excavates and improves the property explanation system in our country, and proposes a scientific and reasonable safeguard mechanism so as to find a solution to the problem of “difficult implementation” Export.