“执行难”在司法实践中不仅严重影响了法院的结案率、权威性和法律的神圣性,同时也是对债权人权利、情感的一种再次伤害。被执行人财产申报制度虽然在2007年《民事诉讼法》中已经确立,但对被执行人拒绝申报、瞒报、虚假申报等法律责任的相关规定还存在缺陷,希望通过完善、明确相关法律规定以加强此制度在实践中的适用性和可行性。 “Execution difficult ” in judicial practice not only seriously affected the court’s case closure rate, authority and the sacred law, but also on the rights and feelings of creditors once again hurt. Although the property declaration system of the executor has been established in the 2007 Civil Procedure Law, there are still some defects in the relevant provisions on the legal liability of the enforced people such as rejection of filing, concealment and false declaration. It is hoped that through the improvement and clarification of relevant laws and regulations In order to strengthen the applicability and feasibility of this system in practice.