财产报告制度是执行工作实践中的客观需要。本文通过对江西省2018年督导巡查抽检的20722件执行案件财产报告制度运用情况的调研,发现现有制度存在三大问题:一是财产报告制度滥用,二是对拒不如实申报财产制裁乏力,三是财产报告制度功能异化。借鉴公共管理学理论,本文从立法—执法—守法等层面发现财产报告制度运行空转的原因。建议通过健全财产报告制度的程序性规定、建立执行专项调查工作机制、强化拒不报告和虚假报告的法律责任以及构建多渠道全方位的配套措施等路径治理,构建财产报告机制。
<<Property reporting system is an objective need in the practice of enforcement. Through the investigation of 20722 enforcement cases in Jiangxi Province,three major problems are found in the property reporting system of enforcement cases. The first one is the abuse of property reporting system. The second is the lack of sanctions against refusing to declare truthfully. The third is the function alienation of property reporting system. With the reference to the theory of public management,this paper analyzes the reasons for the idleness of property reporting system from the aspects of legislation,law enforcement and law compliance. It is proposed that a new mechanism of property reporting shall be reconstructed by perfecting the procedural provisions of property reporting system,establishing the working mechanism of special investigation of enforcement,strengthening the legal liability of refusing to report and false report,as well as constructing multi-channel and all-round supporting measures.
<<