财产保全，英文表达为property preservation，是指人民法院对于可能因当事人一方行为或者其他原因，使判决不能执行或难以执行的案件，在对该案判决前，依法对诉讼标的物或与本案有关的财物采取的强制性措施。依据《民事诉讼法》的规定，财产保全的财产只能是涉案的财物，包括动产、不动产、财产权利等，如房屋、汽车、股票、货币等等。

财产保全制度是指人民法院在诉讼开始后，或者在诉讼开始前，为保证将来判决的顺利执行，面对争议财产或与案件有关的财产，依法采取的各种强制性保护措施的总称。设立财产保全程序的目的是为了保证将来依法做出的生效判决能够全面地、顺利地得到执行，从而维护生效判决的严肃性和权威性，真正地保护胜诉一方当事人的合法权益。财产保全程序在中国市场经济体制还不完善、信用意识缺乏的情况下，对防止诉争当事人恶意转移、藏匿、毁损或挥霍在其占有下的争议财产或有关财产，发挥着重要的作用。

相关双语法律法规：

《最高人民法院关于人民法院办理财产保全案件若干问题的规定》第六条：

申请保全人或第三人为财产保全提供财产担保的，应当向人民法院出具担保书。担保书应当载明担保人、担保方式、担保范围、担保财产及其价值、担保责任承担等内容，并附相关证据材料。

Where an applicant for property preservation or a third party provides property guarantee for property preservation, the said applicant or third party shall issue a statement of guarantee to the competent people's court. The statement of guarantee shall specify the guarantor, the method of guarantee, the scope of guarantee, the assets used for guarantee and the value thereof, the arrangements for bearing guarantee liabilities, etc., and be attached with relevant evidence materials.

《最高人民法院关于人民法院办理财产保全案件若干问题的规定》第八条：

金融监管部门批准设立的金融机构以独立保函形式为财产保全提供担保的，人民法院应当依法准许。

Where a financial institution established upon approval by the relevant financial regulatory authority provides guarantee for property preservation in the form of an independent letter of guarantee, the competent people's court shall grant permission in accordance with the law.

参考双语例句：

Intellectual property rights to provide guarantee to the customs, the consignee or consignor to the people's court for property preservation, Customs did not receive the people's court for intellectual property rights to provide the guarantee of property preservation measures taken to assist the enforcement notice, shall receive treatment cargo security deposit submitted by the date of 20 working days to refund the security deposit of intellectual property rights, or release a guarantor of security responsibilities; received the people's court to assist an enforcement notice, the Customs shall assist in the implementation.

对知识产权权利人向海关提供的担保，收发货人可以向人民法院申请财产保全，海关未收到人民法院对知识产权权利人提供的担保采 取财产保全措施的协助执行通知的，应当自处理收发货人提交的担保金之日起20个工作日后，向知识产权权利人退还担保金或者解除担保人的担保责任；收到人民法院协助执行通知的，海关应当协助执行。

ITOCHU Corporation operates effective internal control through the Disclosure Committee, the DNA Project Committee, the ALM Committee, and the Compliance Committee, which are respectively tasked with 1) reliability of financial reporting, 2) effectiveness and efficiency of business operations, 3) safeguarding of assets, and 4) compliance with applicable laws and regulations.

对于内部控制目的：①确保财务报告的可靠性，②业务执行的有效性及效率性，③资产保全，④法令遵守，我们分别设立了“披露委员会”，“DNA 项目委员会”、“ALM委员会”、“合规委员会”，完善和实施具有实效性的内部控制。