在执行工作中如何有效地查明被执行人财产状况，确定被执行人履行能力，已成为解决“执行难”必须回答的问题。笔者所在的吉林市中级人民法院执行庭，对此进行了大胆的探索和实践。我们从会计帐目这一能够比较真实地反映市场主体财产状况的普遍性法定记载入手，建立了审计执行 How to effectively identify the property status of the executors and determine the ability of the enforcer to fulfill their duties has become an issue that must be answered in order to solve the “difficult implementation”. The author of Jilin Intermediate People’s Court executive court, which conducted a bold exploration and practice. We start from the accounting records that can more truly reflect the statutory record of the property of the market entities to establish the audit implementation