财产申报法制化:制度源流、实践进程与历史必然  

Legalization of Property Declaration:System Origin,Practice Process and Historical Necessity

作　　者：刘志勇 Liu Zhiyong

机构地区：[1]浙江师范大学法学院

出　　处：《行政与法》2025年第1期38-49,共12页Administration and Law

摘　　要：我国财产申报制度从探索到逐步完善至今已超过35年,从制度雏形到实践进程,财产申报经历了三个历史时期,每一时期都呈现出鲜明的特点。当前实行的领导干部报告个人有关事项及核查制度已具备了财产申报制度的所有要素和主要特征。我国实行的以人民为中心的社会主义民主制度、当前反腐败的态势以及党中央反腐败的勇气和决心,为财产申报法制化奠定了条件。财产申报能够引导利己之心向公益之心转变,能解决反腐败的深层次问题并直触腐败根源。在国家治理体系逐步完善和治理能力逐渐增强的情况下,财产申报的法制化已是历史必然。从财产申报制度确立的历史发展轨迹看,一国由腐败转向廉洁的拐点恰恰始于该国财产申报制度的确立和施行。党的十八大以后,党和政府开始高压反腐,在高压态势的震慑下,腐败有所收敛,严峻的反腐败形势开始得到扭转。但在高度复杂及高度不确定的国际国内形势下,已进入改革深水区的中国,腐败问题依旧存在。在适当的时候使财产申报法制化,可以有力遏制腐败的发展蔓延,从而为其他改革措施的推行提供良好的政治生态。From exploration to gradual improvement China’s property declaration system has been more than 35 years,from the rudiment of the system to the practice process,property declaration has gone through three historical periods,each period presents distinct characteristics.The current system of leading cadres reporting personal matters and verification is equipped with all the elements and main features of the property declaration system.The socialist democratic system with people as the center,the current trend of fighting corruption and the courage and determination of the Party Central Committee to fight corruption have laid the conditions for the legalization of property declaration.Property declaration can guide the self-interested heart to the heart of public welfare,can solve the deep-seated problems of anti-corruption and directly touch the root cause of corruption.With the gradual improvement of the national governance system and the gradual enhancement of governance capacity,the legalization of property declaration has been a historical necessity.From the historical development track of the establishment of the property declaration system,the inflection point of a country from corruption to honesty precisely begins with the establishment and implementation of the property declaration system.After the 18th National Congress of the Party,the Party and the government began to exert high pressure against corruption.Under the shock of the high pressure situation,corruption was restrained and the severe anti-corruption situation began to be reversed.However,in the highly complex and highly uncertain international and domestic situation,China’s reform has entered the deep water,and the problem of corruption still exists.The legalization of property declaration can effectively curb the development of corruption,thus providing a good political environment for the implementation of other reform measures.

关 键 词：财产申报 领导干部 预防和惩治腐败 法制化 

分 类 号：F812.0[经济管理—财政学]