我国财产申报内容的反思、重构及其精细化设计——全面申报原则的坚持及其实现

摘要

The property declaration system of public officials is an internationally recognized anti-corruption system and the content of the declaration is the core of the property declaration system, but there are still many problems and shortcomings and The current regulations have not yet fully transitioned from income reporting to property declaration.We should adhere to the principle of full declaration on the design of the contents of the declaration. If there are omissions, the anti-corruption effect would greatly reduced. We should fully design the contents of the declaration and focus on the following points: paying attention to both tangible and intangible property, focusing on the increase in abnormal income and hidden wealth value, the existing property status and property changes should be declared together, and the amount of property and related information should be declared together.%公职人员财产申报制度是国际公认的反腐防腐的优良制度, 申报内容是财产申报制度的核心构成, 但我国现行规定存在诸多问题和不足, 尚未从收入申报完全过渡到财产申报, 反腐防腐效果亟待进一步提高.关于申报内容的设计, 应坚持全面申报原则, 倘有遗漏, 则反腐效果大打折扣.应当精细化设计申报内容, 着力做到以下几点:有形财产和无形财产并重, 着眼于非正常收入和隐性财富值的增加, 财产现状与财产异动共同申报, 财产数额与相关信息一并申报.