在外國立法例及國際公約中，扣押、凍結為保全沒收之前置程序，究其性質，為強制處分之一種，禁止或剝奪財產所有人或持有人使用、處分其財產，外國法例均將沒收及保全之對象及方法明文化。按目前我國防止犯罪所得移轉制度有許多缺失，鑑於犯罪所得之沒收涉及人民財產權之保障，沒收及保全沒收之程序須符正當法律程序之宗旨，本文擬討論下列各項問題： 保全沒收程序欠缺正當法律程序之保障，違反憲法第15 條關於人民財產權應予保障之規定； 對保全沒收程序如何請求救濟在目前法無明文； 犯罪所得財物或財產上利益發還被害人或第三人之程序付之闕如。故本文建議應依法律保留原則增訂專法規範沒收、保全犯罪所得之程序，及人民受到前開處分請求救濟之程序。

According to foreign legislations and international conventions,
distraint、freeze account are the pre-procedures of confiscation. They are enforcement procedure prohibiting or depriving of property of owner or holder, and expressly regulating their objects and methods. There are lots of defects to prevent to transfer crime income in Taiwan now. In view of the procedure of confiscation involving the protection of people's property rights, the writ of confiscation and the procedure of preserves require to observe the principle due process of law, this thesis will discuss the following issues：(1)Lack of due process of law in writ of confiscation and the procedure of preserves,violating the article 15 of the Constitution the people's property rights shall
be guaranteed. (2)Lack of statutes of remedies about the procedure of
confiscation and preserves. (3)Lack of the procedure about the replevin of
crime income to the victim or the third party. Therefore, according to the
principle of due process of law, the Act must expressly provide the procedure of confiscation, the procedure of preserves and their remedy to the defendant or suspected.