强制报告制度的出台，对于未成年人权益保护具有重要意义。性侵害未 成年人案件具有隐秘性强的特点，公安机关如何及时有效的介入对于案件的 侦查处理至关重要，强制报告制度能够有效发挥社会力量参与。但在司法实 务中其适用率还比较低，存在社会宜传不足 、 主体范围狭窄 、 缺乏衔接配套 措施等许多问题，影呐其价值的发挥 。 本文从理论与实际出发 ， 对比借鉴域 外制度经验，从细化责任主体 、 开展普法宜传 、 多样化报告内容等方面，对 强制报告制度的完善提出针对性建议。

The introduction of compulsory reporting system is of great significance to the protection of minors' rights and interests. The case of sexual assault on minors is highly secretive. How the public security organs intervene in time and effectively is ctUcial to the investigation and treatment of the case, and the compulsory report system can effectively exert the participation of social forces. However, its application rate in judicial practice is still relatively low, there are many problems such as insufficient social publicity, narrow scope of the subject, lack of cohesion and supporting measures, which affect the play of its value. Based on theory and practice, this paper compares and draw lessons from overseas system experience, and puts forward targeted suggestions .on the improvement of compulsory reporting system from the aspects of refining the subject of responsibility, carrying out law populariz.ation and publicity, and diversifyingreport contents.