侵害未成年人强制报告制度作为及时发现、干预未成年人受侵害案件的有效措施，一直以来被各国作为保护未成年人的重要手段。我国自2020年九部委发布《关于建立侵害未成年人案件强制报告制度的意见（试行）》，并在《未成年人保护法》中明确规定后，强制报告制度在我国正式确立。但目前该制度在具体实施上存在报告方式可创新、受理机构不明确、部门协作欠缺、奖惩机制待完善等问题。通过借鉴域外关于强制报告制度的立法和实践，可以从上述维度进一步完善我国强制报告制度的实施机制，以期形成具有源头预防、及时发现、高效应急、依法惩处的未成年人保护机制。

The mandatory reporting system for assault against minors, as an effective measure to timely detect and intervene in cases of assault against minors, has long been used by countries as an important means to protect minors. The mandatory reporting system has been formally established in China since 2020, when nine ministries and commissions issued the Opinions on Establishing a Mandatory Reporting System for Cases of Assault on Minors (for Trial Implementation) and specified in the Law on the Protection of Minors. However, there are currently problems in the concrete implementation of this system, such as the report method can be innovative, the receiving agency is not clear, the lack of departmental collaboration, and the reward and punishment mechanism to be improved. By drawing on the legislation and practice of the mandatory reporting system in foreign countries, the implementation mechanism of the mandatory reporting system in China can be further improved from the above dimensions, with a view to forming a mechanism for the protection of minors with prevention at source, timely detection, efficient emergency response and punishment according to law.