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近年来,各级政府加强预算外资金管理的政策、法令、法规、规定和办法不断出台,各级财政部门加大了对预算外资金的管理力度,使预算外资金基本步入了规范化管理轨道。但对执法机关预收资金如何实施财政管理,还是目前亟待研究解决的一个课题。一、执法机关预收资金的属性执法机关预收资金是指公检法、纪检、监察等司法、行政机关在案件办理过程中预收的保证金、抵押金、
In recent years, the policies, decrees, regulations, rules and measures of all levels of government in stepping up the management of extra-budgetary funds have been constantly introduced, and the financial departments at all levels have stepped up the management of extra-budgetary funds so that extra-budgetary funds have basically entered a standardized management track . However, it is still an urgent issue to study and solve the problem of how to carry out the financial management of the funds received by law enforcement agencies in advance. First, the property of law enforcement agencies to receive funds in advance Law enforcement agencies to receive funds is the public prosecution, discipline inspection, supervision and other judicial and administrative organs in the process of handling the case in advance of the deposit, mortgage,