被执行人财产申报制度是保障民事执行顺利进行的一项重要措施,我国现行法律虽然对此有所规定,但存在种种立法缺陷和漏洞。通过扩张申报主体、充实申报内容、强化法律责任等措施,不断优化和完善这一制度,可以更有效地实现债权人利益,维护法院判决的权威性。 The property declaration system of the executors is an important measure to ensure the smooth execution of civil execution. Although the current law of our country stipulates this, there are various legislative defects and loopholes. Through such measures as expanding the subject of declaration, enriching the contents of declaration, strengthening legal responsibilities and continuously optimizing and perfecting this system, it is possible to realize the interests of creditors more effectively and safeguard the authority of court decisions.