中文摘要：

党的十八大召开后，随着反腐倡廉的新进展，官员财产申报制度再次成为社会各界关注的重要议题。然而，官员财产申报制度的全面实施，有赖于能否摆正制度与道德的关系。从一定意义上讲，制度与道德的恰适关系是官员财产申报制度能否有效实施的关键问题。本文试结合国外官员财产申报制度的成功理论和经验，从制度和道德的关系上对官员财产申报制度进行理论探析。我国拥有深厚的道德哲学和道德实践的历史传统，中国官员财产申报制度必须围绕本国的道德资源和制度环境来建构。同时，合理有效的制度安排不仅是道德责任与政治义务的辩证统一，而且还是民主政治和国家稳定、社会和谐的促进机制。因此，只有把制度规范与道德约束结合起来，才能构造合理的官员财产申报制度和有效的反腐倡廉机制。

英文摘要：

The official property declaration system has been the important issue again as the progress of new anti - corruption after the Eighteenth National People＇s Congress of the Communist Party of China. However, implementa- tion in an all -round way of the system depends on the ability to straighten relations between the system and the moral. In a certain sense, the relationship of the system and the moral is the key issues to implement official property declaration system effectively. This paper tries to combine theory and experience of the foreign official property declaration system and does an analysis theoretically from the relationship between the system and the moral. Because we have a deep historical tradition of moral philosophy and moral practice, we must construct the official property declaration system with our own moral resources and institutional environment. AT the same time, a reasonable and effective institutional arrangement is not only the dialectical unity of moral responsibility and political obligation, but also the promoting mechanisms of a democratic political and national stability, social harmony. Therefore, we must combine the institutional norms and moral constraints to construct a reasonable official property declaration system and an effective anti -corruption mechanism.