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冻结、划拨银行存款,是各级人民法院在审理民事案件和经济案件时经常采用的有效措施之一,是法律赋予人民法院的专项职权。冻结银行存款,属第一审程序范畴,是诉讼保全的一个方法,适用于人民法院受理案件后和审理结案前的期间,其目的是为了保证判决能顺利执行。划拨银行存款,属执行程序范畴,是强制执行的一个内容。它只适用于一方当事人不履行已生效的法律文书时,其目的是维护法律文书的尊严和当事人的合法权益。冻结、划拨银行存款,虽非诉讼程序中的必经程序,但其重要性却是不容忽视的。
The freezing and transfer of bank deposits is one of the effective measures frequently adopted by people’s courts at all levels in the trial of civil and economic cases and is the special power vested in the people’s courts by law. The freezing of bank deposits belongs to the scope of first instance proceedings and is a method of preservation of litigation. It is applicable to the period after the people’s court accepts the case and before the case is closed for the purpose of guaranteeing the smooth execution of the judgment. The transfer of bank deposits is a matter of enforcing the scope of enforcement procedures. It applies only when one of the parties fails to perform the legal document already in force, and its purpose is to preserve the dignity of the legal document and the legitimate rights and interests of the parties concerned. The freezing and transfer of bank deposits, although not a necessary procedure in the proceedings, can not be ignored.