一些国家已经建立了完善的儿童保护制度，而我国尚未建立体系化的儿童保护制度。为了更好的保护儿童合法权益，2016年我国制定了困境儿童强制报告机制。同年，北京市也出台相关意见并建立困境儿童强制报告机制。本文研究作为强制报告主体之一的社会工作者是如何认识和执行困境儿童强制报告机制的。 本研究采用质性研究方法，通过半结构式访谈来收集资料。笔者通过对北京市8家社会工作机构与儿童保护工作相关的社会工作者的访谈，发现在认识层面，只有一半的研究对象知道该机制；不同的社会工作者对困境儿童强制报告机制报告主体、接受报告主体、报告范围、未报告或报告错误的后果有不同的观点；在执行层面，儿童利益最大化原则和专业价值观及伦理守则会驱动社会工作者在遇到危害儿童情况时选择报告，但困境儿童强制报告机制立法层级不够高、政府部门职责不清晰、各部门之间的关系问题、缺少具体操作流程、报告成本高、报告效果差、报告存在未知风险等因素会制约社会工作者的报告；不同的研究对象在遇到需要报告情况时的对策不同，这取决于他们是否知道该机制、机构理念、与政府的合作等。同时，本文也比较了机制规定和机制执行之间的异同点，并提出完善和落实困境儿童强制报告机制应对性措施，建议儿童福利司应作为接受报告主体、加强困境儿童强制报告机制的宣传力度、制定困境儿童强制报告机制的具体操作流程、构建政务信息共享系统、开展困境儿童强制报告机制培训。

Some countries has established the complete child protection system, however, China has no systematized child protection system currently. In order to protect the legal interests of child better, China made the mandatory reporting mechanism of children in difficulty in 2016. In the same year, Beijing also issued the related opinions and built the mandatory reporting mechanism of children in difficulty. This study mainly focus on how social workers, as one of the main body of the mandate report, understand and implement the mandatory reporting mechanism of children in difficulty. This study used the semi-structured interviews, a kind of qualitative research methods, to collect data. The author interviewed social workers in 8 different social work institutions in Beijing, whose work are related to child protection. And found that in the aspect of cognition, only a half research objects know this mechanism. Different social workers has different view of the main report body, the receive body, the reporting scale, and the consequences of not reporting or reporting errors of the mandatory reporting mechanism of children in difficulty. In the aspect of implement, the principle of maximization of children's interests, professional values and ethical code will drive social workers to report when they encounter situations that are harmful to children. However, insufficient legislative hierarchy, unclear responsibilities of government departments, the prblems of relationship between departments, the lack of specific operation process, high reporting costs, poor report effect and unknown risks in the report will limit the report of social works. Different research subjects have different responses when they need to report, depending on whether they know the mechanism, institutional philosophy and the cooperation with the government. At the same time, this article also compare the similarities and differences between mechanisms provisions and policy implementation, and put forward countermeasures to improve and implement the mandatory reporting mechanism of children in difficulty. It is suggested that the Department of Child Welfare should act as the subject of receiving reports, strengthen the publicity of the mandatory reporting mechanism of children in difficulty, formulate the specific operating procedures of the mandatory reporting mechanism of children in difficulty, construct the government information sharing system, and carry out the training of the mandatory reporting mechanism of children in difficulty.