近年来,随着市场经济的发展,民事流转日益频繁,拍卖作为一种快捷、规范的财产换价方式,越来越得到重视和采用.我国民诉法第223条、第226条对拍卖作出了原则性的规定,当被执行人未按通知书履行法律文书确定的义务时,人民法院有权将被执行人应当履行义务部分的财产查封、扣押后予以拍卖,并将所得价款偿还债务.但如何进行拍卖,则未作明确而完备的规定,这就给实际操作带来了困难.鉴于此,笔者根据法理和通行惯例谈些粗浅认识,希望对司法实践有所指导. In recent years, with the development of the market economy, the circulation of the civil is more and more frequent, the auction as a quick, standardized way of property price change, more and more attention and adoption.Civil Law of China, Article 223, Article 226 made to the auction In principle, when the person being executed fails to fulfill its obligations as stipulated in the legal documents according to the notice, the people’s court has the power to seize the assets subject to the obligatory part of the party to be executed and seize it after being seized, and to repay the debts for the proceeds. However, how to conduct the auction, there is no clear and complete provisions, which gives the practical difficulties .In view of this, the author based on legal and common practice to talk about some superficial understanding, hoping to guide the judicial practice.