涉恐资产冻结是金融反恐的重要组成部分，对于防治恐怖活动犯罪具有重大意义。随着反恐法治的逐步完善，我国确立了以金融制裁为目的的涉恐资产冻结制度。相关法律对涉恐资产、金融机构等概念进行了精细化的界定，明确了相关主体的法律责任，遵守了正当程序的相关要求并且注重加强国际合作。但是，我国涉恐资产冻结法律应当进一步注重相关法律制度之间的衔接，协调好涉恐资产冻结与其他保全措施之间的关系，同时应当注重涉恐资产冻结中的权利保障，以便有效地防治恐怖活动犯罪。%Freezing the terrorists’ assets is an important component of the ifnancial counter-terrorism, which is of great signiifcance in the prevention of terrorist crimes. With the gradual improvement of China's anti-terrorism law, the country established the ifnancial sanctions for the purpose of terrorist-related assets freezing system. Relevant laws have deifned the terrorism-related assets, ifnancial institutions and other concepts, made clear the legal responsibility of related subjects, complied with the relevant requirements of due process and focused on strengthening the international cooperation. However, we should focus on further convergence between the legal systems, coordinate the relations between the freezing of the terrorists’ assets and other preservative measures in the law of freezing the terrorists’ assets and meanwhile pay attention to the protection of rights in the process of freezing the terrorists’ assets in order to effectively control terrorist crimes.
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