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执法机关预收资金是指公检法、纪检、监察、行政机关在案件办理过程中预收的诉讼费、保证费、抵押款及暂扣的赃款等具有暂扣性质的款项。国家和地方各级政府对其管理未做出过明确规定,多年来一直由执法单位自行管理。经笔者调查发现,预收资金由执法单位自行管理,主要存在以下问题:1、收款手续混乱,票据不规范。各执法单位在收款时使用的票据五花八门,有的是行政事业单位收款收据,有的是行政性收费收据,有的
The funds received in advance by the law enforcement agencies refer to those with provisional nature such as litigation fees, guarantee fees, mortgages and stolen money temporarily collected by public security organs, discipline inspection and supervision agencies and administrative agencies during the handling of cases. The government at all levels at the national and local levels has not clearly stipulated its management and has been managed by law enforcement units for many years. The author’s investigation found that the funds received in advance by the law enforcement agencies to manage their own, the main problems are as follows: 1, the chaotic collection procedures, non-standard notes. The law enforcement agencies in the collection of bills used in a wide variety, some are receiving receipts administrative institutions, some administrative fee receipts, and some