制定和实施公职人员财产状况申报和公开制度，事关反腐败或廉政建设的大局。中国尚未建立起形式意义或实质意义上的普遍有效的公职人员财产申报和公开的法律制度。中国应当根据《联合国反腐败公约》建立起有效的公职人员财产状况申报和公开制度。所有公职人员有依照法律规定如实申报和公开其所有财产的义务，有证明其所有财产的合法来源的义务。
The formulation and implementation of the system of public officials’ declaration and publicity of properties is a key to the issue of anti-corruption in China.However，China has not established a generally effective systmen of public officials’ declaration and publicity of properties in either formal or substantive sense.China must establish an effective system of public officials’ declaration and publicity of properties in accordance with the United Nations Convention against Corruption.All public officials should have obligations to declare and publicize all of their properties in accordance with legal regulations，and to prove that all of their properties are from lawful sources.
| Keywords： | Anti-corruptionUnited Nations Convention against CorruptionPublic Officials’ Declaration and Publicity of Properties |
