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现代许多国家,为防止公职人员利用职权谋取不正当利益,提高公职人员道德水准,增强对公职人员的监督,都要求一定职级以上的公职人员申报自己的以及相关人(主要是配偶、直系亲属)的财产(包括各种动产与不动产以及一定时期内财产收支变化情况)。财产收入申报作为一项制止公职人员使个人财产不正当或非法增殖的有效手段,已被越来越多的国家所采纳。
In many modern countries, public officials above a certain rank and above are required to declare themselves and their relatives (mainly spouses and immediate family members) in order to prevent public officials from using their authority to seek improper benefits, improve the moral standards of public officials and enhance the supervision of public officials. (Including various movable and immovable property as well as the changes in property receipts and payments over a period of time). Property income declaration as an effective way to stop public officials from improperly or illegally multiplying personal property has been adopted by more and more countries.