At the time of this writing, @GuardedBy isn’t fully implemented by Findbugs, and is mostly just for documentation. (It is partially implemented.)
I always use @GuardedBy("readwritelock") or the object that I use to synchronize.
For example of the latter:
class Example {
private Object lock = new Object();
@GuardedBy("lock")
private Stuff innards = ...;
public void work() {
synchronized(lock) {
workWith(innards.goop());
}
}
}