我国已正式建立被执行人财产申报制度,但理论界、实务界对该项新制度研究、认识不够深,实务操作中也出现了不少问题,还有诸多方面尚待完善。本文以有关法学理论为指导,结合我国执行工作实际,以该制度的健全为主要方向,对其完善提出一系列的看法和法律修改意见。 China has formally established the property declaration system of the executed people. However, the theoretical and practical circles did not fully understand the new system, and many problems appeared in the practical operation. There are still many aspects that need to be perfected. Based on the relevant jurisprudence, combined with the actual work of our country, this paper takes the soundness of the system as the main direction and puts forward a series of opinions and suggestions on its amendment.