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预收资金是执法部门在执法过程中,为促使当事人履行一定的义务、承担一定的法律责任而依据法律法规预先收取的、具有负债或特定性质的资金。从方便工作的角度考虑,执法部门收取一定数量的预收资金是必要的,但在管理上必须规范统一。随着经济的快速发展和执法机关执法业务的不断增加,预收资金数额越来越大。但在收取项目上往往是本部门、本单位自行制定或上级部门条条规定,未经有关部门的许可,更谈不上审批。收取项目设立了,资金收取了,但管理制度和手段却没有跟
The funds received in advance are the funds with liabilities or specific properties that law enforcement departments take in accordance with the laws and regulations in order to promote the parties to fulfill certain obligations and undertake certain legal responsibilities during the law enforcement. From the perspective of convenience, it is necessary for law enforcement agencies to charge a certain amount of funds received in advance, but they must be regulated in a unified way in management. With the rapid economic development and enforcement of law enforcement agencies continue to increase, the amount of funds received in advance is growing. However, the project is often received on the project, the unit itself or the provisions of the higher authorities, without the permission of the departments concerned, let alone the examination and approval. Collection of the project set up, the funds received, but the management system and means did not follow