新《刑事诉讼法》增设的没收潜逃、死亡犯罪嫌疑人、被告人违法所得的特别程序有其进步性。它填补了法律空白,弥补了我国刑事缺席审判制度缺失所带来的不足,更是我国反腐现状以及打击恐怖犯罪不可或缺的法律程序。但其规定原则性较强,具体操作性制度尚未完善,因而需要从理论和实践层面进行比较研究。首先,通过域外的未审没收财产程序比较分析,指出我国建立该程序的借鉴意义;其次,从国内已有的财产没收制度出发进行比较,预防出现未审没收程序建立以后的选择性执法;最后,从提起申请具体部门、审理程序、管辖原则以及保障性程序提出完善建议。我国的未审没收财产程序虽已初步规定,但其需要完善的地方还有很多,还需要进一步完善相关配套措施,防止有法不依或有法乱依的情形出现。 The new “Criminal Procedure Law” additional confiscation of absconception, death suspects, the defendant illegal proceeds of special procedures have their progress. It has filled the legal gaps and made up for the deficiencies brought about by the absence of criminal trial in our country. It is also an indispensable legal procedure for the anti-corruption situation in our country and for combating terrorist crimes. However, its provisions are strong in principle and the specific operational system has not been perfected, therefore, it is necessary to carry out a comparative study from the theoretical and practical aspects. First of all, it points out the reference significance of our country to establish the procedure through the comparative analysis of the procedure of the unforeseen confiscation of property outside the territory. Secondly, comparing with the existing system of property forfeiture in our country, we prevent the selective execution of the procedure after the establishment of the non-trial forfeiture. Finally, , From filed applications for specific departments, trial procedures, principles of jurisdiction and protection of the process to make recommendations. Although the procedures for the unapproved property confiscation in our country have been preliminarily stipulated, there are still many areas for improvement that need to be perfected. Relevant supporting measures need to be further perfected so as to prevent the occurrence of situations where there is no law or chaos.