论涉案财产之发现

发现涉案财产是发现证据及其线索的重要组成部分,其目的是为进一步采取财产保全或证据保全措施。我国目前涉案财产的发现措施行政化倾向较重,出于财产权保障之考量,有必要将其诉讼化。在财产信息查询方面,需要做到外部信息查询法治化、内部信息查询规范化。在司法会计技术应用方面,要坚持走诉讼化的道路。同时,金融财产实名制度、大额和可疑资金交易报告制度和财产申报制度等配套措施,也要及时确立与完善。

On the Discovery of Property Involved in Cases

The discovery of property involved in case constitutes an important part of discovering evidences and clues, the purpose of which is for taking further steps in property or evidence preservation. Currently in China,the measures for discovering of property involved in cases are severely administrative oriented. It is vital to convert these administrative measures into legal measures for the consideration of property rights protection. With respect to the property information enquiry, external information enquiry should be legalized while the internal information enquiry should be normalized. With respect to the application of judicial accounting technology, it is necessary to conform to the proceedings. At the same time, the supporting measures should be established and optimized in a timely manner, including real-name registration system of financial property, the reporting system of large sum transactions and doubtful transactions, and the property declaration system and etc..