被誉为“阳光法案”的公务人员财产申报制度自建立起就受到各国的青睐,其作为预防腐败的重要举措,具有公共监督、管制、约束和抑制腐败的功能。在西方国家的实践中,财产申报制度确实起到了预防腐败的作用,而且通过财产申报,一些隐秘的腐败案件被查处。我国从20世纪80年代就开始借鉴国外经验实行了财产申报制度,但是由于主客观因素,我国的财产申报制度在现实中并没有起到预防腐败的功能,而且在透明国际统计的清廉指数中我国一直处于清廉程度排名靠后的状况。目前我国的政治新常态是中央强力反腐,在强力反腐下,财产申报制度如何能够克服其现有的弊端正常发挥其作用亟待解决。 The declaration system of public officials’ property, known as the “Sunshine Act,” has been favored by all countries since its establishment. As an important measure to prevent corruption, it has the function of public supervision, control, restraint and suppression of corruption. In the practice of western countries, the property declaration system did indeed play a role in preventing corruption, and some hidden cases of corruption were investigated through property declaration. Since the 1980s, our country began to use the foreign experience for practicing the property declaration system. However, because of the subjective and objective factors, our country’s property declaration system did not play a preventive role in reality in reality. In the Corruption Perceptions Index of Transparency International Statistics, our country Has been in a low rankings behind the rankings. At present, our country’s new political normal is that the Central Government strongly opposes the anti-corruption. Under the strong anti-corruption, how to declare the property declaration system can overcome its existing defects and play its role in the normal operation, it is urgent to be solved.