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发现涉案财产是发现证据及其线索的重要组成部分,其目的是为进一步采取财产保全或证据保全措施。我国目前涉案财产的发现措施行政化倾向较重,出于财产权保障之考量,有必要将其诉讼化。在财产信息查询方面,需要做到外部信息查询法治化、内部信息查询规范化;在司法会计技术应用方面,要坚持走诉讼化的道路。此外,金融财产实名制、大额和可疑资金交易报告制度以及财产申报制度等配套措施亦应确立或完善。
The discovery of the property in question is an important part of the discovery of evidence and its clues, and its purpose is to further adopt property preservation or evidence preservation measures. At present, China has a tendency of administrativeization of the measures for the discovery of the property involved in the case. For reasons of the guarantee of property rights, it is necessary to sue the matter. In the aspect of property information inquiry, it is necessary to make the legalization of external information inquiry and the standardization of internal information inquiry. On the application of judicial accounting technology, we should stick to the path of litigation. In addition, supporting measures such as the real name system of financial assets, large and suspicious funds trading reporting system and property declaration system should also be established or perfected.