Abstract: Problems in applying pecuniary penalty have puzzled the judicial department and affected the practice of pecuniary penalty.This paper,starting with the difficulties in applying pecuniary penalty,puts forward some suggestions in reconstructing the theory of pecuniary penalty,including putting pecuniary penalty into principal penalty system,adding the economic situation of criminal as the base of judgment,suggesting social service for the people without executive ability,setting up property investigation and appendix transfer system,perfecting the system of property detaining and sealing up in advance,establishing material ways of fine repayment,and making it clear that judgments in “crime of repudiate of judgments of courts” should include sentence of pecuniary penalty.It is hoped that these suggestions could give theoretical support for the application of pecuniary penalty.

Key words: pecuniary penalty, theory, limitation, reconstruction