在強制執行上，爲謀求債權人之權利適切保護，首要之途是確保債權人知悉債務人責任財產之內容及所在，俾利其特定可供執行財產而聲請強制執行，藉以回收債權，實現權利。爲此，應發揮財產報告制度之財產開示機能，使其成爲權利有效實現之重要手段。在解釋及運用上，只要執行無效或預期難能執行，執行法院即應依債權人聲請命債務人報告現有積極財產及因得撤銷行爲之財產變動狀況，使債權人及時取得必要之財產資訊，而保障其財產開示請求權。再者，爲了健全財產開示制度，輔助執行名義之執行，在立法上宜明確將財產報告制度定位爲執行準備程序，使財產報告程序於聲請開始執行前即得實施，並將其程序構造二階段化，賦予當事人應有之程序保障，且強化財產開示義務之間接制裁及執行財產資訊之保護措施，滿足平衡兼顧財產開示及隱私保護等基本要求。

The reform of the judicial system should not only cover the trial system, but also the compulsory enforcement system. If the obligor is unable to effectively enforce his rights in accordance with the title of enforcement granted from the trial procedure, such frustration may result in the obligor's distrust to, or apartness from, the judicial system. In the matter of compulsory enforcement, for the purpose of properly protect the obligor's rights, the initial measurement is to secure the obligor's awareness of the ist, as well as the location, of obligee's subject matter properties. It enables the obligor to specify the property scope subject to the compulsory enforcement, which makes the debts in subject collectable and enforceable. Accordingly, the current Compulsory Enforcement Law provides the obligee property reporting system. This property reporting system grants access to the obligee's property information and the obligor may therefore acknowledge the subject matter properties or deliverables. Nevertheless, it is criticized that such system is ineffective but symbolic. In addition, in the practice of compulsory enforcement, more than forty (40) percent of cases are concluded by issuing the debt certificate, rather than by fully compensating the obligor. It becomes crucial to study the following topics, including (1) What are the procedure and context of the aforementioned property reporting system; (2) From the comparative law prospective, how does the local law differentiate from the foreign property discovery systems; (3) Does the local procedure or system carry out its functions and effectiveness; and (4) If it does not, how should we improve it? This study refers to the evolution of property discovery system in Germany, Korea and Japan, comments on the strength and shortfalls of Taiwan property reporting system, and intends to solve the issues from the methodology of law interpretation, law application and legislation amendment. This study is necessary and beneficial to enhance Taiwan property discovery system, to prevent the obligee from hiding his properties, and eventually secure the obligor the effectiveness of compulsory enforcement.