目前,被执行人财产申报案件执行实际结案率普遍偏低是中国执行工作存在的普遍现象,为了能够进一步解决这一问题,中国借鉴外国的经验引入了被执行人财产申报制度。不过从这两年的实践来看,被执行人财产申报制度尚没有发挥其应有的作用,主要原因是现在关于这方面的立法尚没有对被执行人财产申报制度作出较为详细明确的具体规定,这就使财产申报制度缺少可操作性,没有达到原来的立法目的。文章依据作者在工作实践中总结出来的经验,结合国外的立法经验,针对立法上存在的缺陷进行了初步分析并提出了个人建议,希望通过调研的形式给立法者在改进被执行人财产申报制度时提供参考意见。 At present, the actual settlement rate of executed assets of the executed people is generally low, which is a common phenomenon in China’s implementation work. In order to be able to solve this problem further, China introduced the declaration system of the assets of the executed people with reference to foreign experience. However, from the practice of these two years, the property declaration system of the executor has not yet played its proper role. The main reason is that there is still no specific and specific regulation on the declaration system of the assets of the enforced people in this respect This makes the property declaration system lacks maneuverability and does not meet the original legislative purpose. Based on the author’s experience in the work practice and the experience of foreign countries, the article analyzes the defects of the legislation and puts forward some personal suggestions in the hope of improving the system of property declaration by the law enforcement people When to provide reference.