摘要： 罚金刑执行难是一个全球性问题。实行罚金刑易科自由刑或不剥夺自由的劳动、罚金刑无限期追缴以及罚金刑缓刑等制度，在我国现阶段都不能从根本上解决问题。甚至在未来比较长的时期内，对所有犯罪都不宜单处罚金，只能是并处罚金，但不宜采取必并处罚金的立法形式，而有必要改为可并处罚金，给法官以酌情判处罚金的自由裁量权。此外，有必要建立罚金刑执行保证金制度，把判决前主动交纳罚金保证金作为法定从轻处罚的情节，以鼓励犯罪人积极创造条件缴纳罚金。

关键词: 罚金, 执行, 刑法立法

Abstract: The implementation of fine punishment is a difficult issue for all countries.In China, the system of adopting punish-ment against freedom or labor without freedom being deprived instead of fine punishment, the system of demanding the payment without time limit, and the system of fine punishment suspension can not solve the problem essentially. At pre-sent and in a rather long period of time, for all crimes, imposing fine punishment independently is not appropriate. The fine punishment should be imposed supplementarily. However, legislation form of‘must be fined' should be adapted to‘can be fined’，so that the judge could be entitled with the right of discretion to impose fines appropriately．Moreover,it is necessary to establish guaranty fund system for fine punishment implementation, In the guaranty fund system, to en-courage criminals to pay the fine actively, voluntary payment of guaranty fund before the judgment being pronounced isconsidered as a statutory circumstance which calls for a lighter punishment.

Key words: Fine, Implementation, Criminal Law Legislation