At present, due to legal factors and social factors, resulting in the implementation of a number of cases is difficult. "Implementation of the difficult" is not only the focus of people's attention is also very concerned about the issue of the CPC Central Committee. To this end, the CPC Central Committee issued a document only, and in the Party Congress report expressly propose solutions to implementation difficulties, people's courts at all levels are actively exploring effective ways to solve this problem. Recently, the Central Political and Law Commission has issued a notice, the Supreme Court has also held a teleconference to require centralized clearing backlog, and earnestly safeguard the legitimate rights and interests of judicial authority. Although the author is a Court of accountants, but several times with the participation in the implementation, well aware of accounting expertise in the implementation of the role, therefore, their accountants from a court perspective, talk about the implementation of the case in the query, frozen , seizure of property during the parties, the use of financial expertise, analysis of individual cases, identify the debtor's funds in the banking activities, improve the implementation of effective case.
First, analysis of debtor bank deposit account, underlines a "living" character.
For those in the implementation of the ability to fulfill obligations to perform or attempt to evade the parties, the first task is to find out the status of their property. In particular, find out their bank account, through the identification of debtor's bank deposits, bank conditions, for prompt. Due to "local protection," and the impact of administrative intervention, a number of local banks to keep a debtor and inextricably linked, man-made barriers for implementation. Therefore, the implementation of the other executive officers, other than master the art of things, the use of financial and auditing expertise to check status of debtor bank deposits is especially important.
Two types of bank accounts of enterprises. One is the basic account, and the other is a special account.鍩烘湰鎴锋槸浼佷笟渚涖?浜с?閿?笓鎴凤紝鏄紒涓氳祫閲戞祦杩涘拰娴佸嚭鐨勪富瑕佽处鎴凤紝涔熸槸浼佷笟鍞竴鎻愬彇鐜伴噾鐨勮处鎴凤紝鏌ユ竻浜嗚鎵ц浜虹殑鍩烘湰璐︽埛锛屽氨鍙栧緱浜嗘墽琛屽伐浣滅殑涓诲姩鏉冦?涓撴埛鏄紒涓氱殑涓撻」璧勯噾鐨勮处鎴凤紝鍦ㄦ煡璇㈠伐浣滀腑瑕佸涓撴埛杩涜鍒嗘瀽锛屼綔鍑烘纭垽鏂紝鎽告竻涓撻」璧勯噾鐨勬潵榫欏幓鑴夛紝鏃㈤伩鍏嶇洸鐩喕缁撲紒涓氳处鎴烽?鎴愪笉鍒╁奖鍝嶏紝鍚屾椂鍙堣兘鍑嗙‘鎺屾彙琚墽琛屼汉鐨勮祫閲戠姸鍐碉紝閫傛椂閲囧彇鍐荤粨锛屼负鎵ц宸ヤ綔鎵撲笅鍩虹銆?br />
聽聽聽 渚嬪锛氬湪閰嶅悎鎴戦櫌鎵ц涓浗寤鸿鏌愬崟浣嶆嫋娆犻拱娼槻鑵愭潗鏂欏巶鏉愭枡娆句竴妗堜腑锛岃鎵ц鍗曚綅鎷掍笉閰嶅悎鎵ц宸ヤ綔锛屾垜闄緷娉曟悳鏌ヤ簡琚墽琛屼汉璐㈠姟瀹わ紝瑕佹眰璇ュ崟浣嶈储鍔′汉鍛樻彁渚涢摱琛屾棩璁板笎銆佺幇閲戞棩璁板笎鍜屽叾缁忔祹涓氬姟寰?潵鐩稿叧鐨勮储鍔″師濮嬪嚟璇侊紝浠ヤ究鎽告竻琚墽琛屽崟浣嶇殑璧勯噾鏉ュ線鎯呭喌鍜岀浉鍏抽摱琛屽笎鎴枫?缁忚繃鎴戜滑璁ょ湡鏍稿琚墽琛屽崟浣嶉摱琛屾棩璁板笎銆佺幇閲戞棩璁板笎鍜屽線鏉ヨ处鎴风殑鍘熷鍑瘉锛屾煡鍑鸿鎵ц浜虹殑閾惰璐︽埛鍗佸嚑涓紝涓旇澶氬師濮嬪嚟璇侀兘涓庡叾涓竴涓摱琛岃处鍙疯仈绯诲瘑鍒囷紝骞舵湁澶ч噺鐜伴噾杩涘嚭銆備簬鏄紝鎴戜滑纭畾璇ヨ处鎴蜂负琚墽琛屽崟浣嶅熀鏈处鎴枫?鎴戜滑浠ユ璐︽埛涓虹獊鐮村彛锛屼緷娉曞璇ヨ处鎴疯繘琛屾煡璇紝骞惰閾惰鎵撳嵃璇ヨ处鎴峰甯愬崟锛岄?杩囧闃呴摱琛屽甯愬崟锛屽彂鐜拌閾惰甯愬彿璧勯噾鏉ュ線棰戠箒锛岀敱浜庤璐︽埛褰撴棩瀛樻閲戦杈冨皯锛屼笌鎵ц鏍囩殑鐩稿樊寰堝ぇ锛屼负浜嗙ǔ浣忚鎵ц浜猴紝鎴戜滑娆叉搾鏁呯旱锛屾殏鏈喕缁撹璐︽埛銆傚嚑澶╁悗锛屾垜浠張涓?鏌ヨ璇ヨ处鎴凤紝缁撴灉锛岃璐︽埛鏂拌繘璧勯噾涓?櫨澶氫竾鍏冿紝鎵ц浜哄憳绔嬪嵆渚濇硶瀵硅璐︽埛杩涜浜嗗喕缁擄紝姝や妇浣挎湰妗堥『鍒╂墽缁擄紝
聽聽聽 浜屻?鏌ョ湅閾惰鎻愪緵鐨勫悇绉嶅崟鎹紝绐佸嚭涓?釜鈥滅粏鈥濆瓧銆傛墽琛屽伐浣滄槸鑹拌嫤缁嗚嚧鐨勫伐浣滐紝鐗瑰埆鏄湪鏌ョ湅閾惰鍗曟嵁鏃讹紝瑕佹兂鍙栧緱鏈?匠鎵ц鏁堟灉锛屽繀椤荤獊鍑轰竴涓?缁嗏?瀛椼?鐗瑰埆褰撴湁鐨勯摱琛屼笉浜堥厤鍚堟椂锛岃瀵硅鎵ц鍗曚綅鐨勫悇绉嶉摱琛屽師濮嬪嚟璇佽鐪熶粩缁嗘煡鐪嬶紝浠庝腑鍙戠幇闂锛屾壘鍒扮獊鐮村彛銆?br />
聽聽聽 渚嬪锛氬湪閰嶅悎鎴戦櫌鎵ц娴庢簮鏌愬崟浣嶆嫋娆犻儜宸炴煇鍏徃璐ф鏃讹紝鐢变簬鍦版柟淇濇姢涓讳箟涓ラ噸锛屽姞涔嬭鍗曚綅涓庨摱琛屽叧绯诲瘑鍒囷紝鍦ㄥ垝鎷ㄨ浼佷笟閾惰璧勯噾鏃讹紝閾惰鏋佷笉閰嶅悎锛岃嚧浣垮垝鎷ㄩ?鐭ヤ笅鍙戝崐涓湀锛岄摱琛屼粛鏈垝鎷ㄣ?鎴戜滑鍐嶆鍒伴摱琛屾煡璇㈠垝鎷ㄦ儏鍐垫椂锛岄摱琛屽０绉板凡鍒掓嫧锛屽苟鍚戞垜浠嚭绀轰簡鐢垫眹鍘熷鍑瘉銆傚埄鐢ㄨ嚜宸辨帉鎻＄殑閾惰绁ㄦ嵁鐭ヨ瘑锛屽璇ョ數姹囧師濮嬪嚟璇佽繘琛岃瀵熴?涓嶄粩缁嗙湅锛岃绁ㄦ嵁鍐呭瀹屾暣锛屾墜缁綈鍏紝鍗扮珷娓呮櫚銆傜粡浠旂粏瀵熺湅锛屽彂鐜颁袱涓枒鐐癸紝涓?槸鍑瘉鍗扮珷鏄垰鐩栦笂鐨勶紝鍗拌抗杩樻湭骞层?浜屾槸鍔犵洊鍗扮珷鏃堕棿鏄綋鏃ョ殑锛屼笌鐢垫眹绁ㄦ嵁姹囧嚭鏃堕棿涓嶇銆備簬鏄氨鍚戦摱琛屽伐浣滀汉鍛樻彁鍑鸿川鐤戯紝鍦ㄨ瘉鎹潰鍓嶏紝閾惰宸ヤ綔浜哄憳鎵胯璇ュ嚟璇佹槸閾惰棰嗗鎺堟剰浼?鐨勩?鎵ц浜哄憳褰撳嵆瀵归摱琛岄瀵艰繘琛屾硶鍒舵暀鑲诧紝鎸囧嚭浠栦滑鐨勮涓哄凡娑夊珜濡ㄧ鍏姟锛岃琛岄瀵兼壙璁や簡閿欒锛屽苟褰撳嵆灏嗚娆炬眹鑷虫垜闄㈡寚瀹氶摱琛岃处鎴凤紝浣胯妗堝緱浠ユ墽缁撱?
聽聽聽 涓夈?鍦ㄦ煡灏佽鎵ц浜鸿储浜ф椂瑕佸仛鍒扮溂瑙傚叚璺紝鍔涙眰涓?釜鈥滃噯鈥濆瓧銆傛墽琛岀幇鍦虹幆澧冨鏉傦紝鐗瑰埆鏄湁鏃跺湪绐佸嚮鎵ц鏃讹紝琚墽琛屼汉甯稿父浼氳秮鎵ц浜哄憳涓嶅闅愬尶璐骇锛屾垨閲囧彇涓?簺鍏朵粬鎵嬫閫冮伩鎵ц銆傚洜姝わ紝鍦ㄦ墽琛屾椂锛岃鐪艰鍏矾锛岃?鍚叓鏂癸紝涓嶄粎涓嶆斁杩囦换浣曞彲鐤戜箣澶勶紝鑰屼笖杩樿浠旂粏瑙傚療姣忎釜琚墽琛屼汉鐨勮█琛岋紝浠庝腑鍙戠幇鐮寸唤銆傚湪瀵逛簨涓氬崟浣嶆墽琛屾椂锛岀敱浜庝簨涓氬崟浣嶇殑鐗规畩鎬э紝鍙兘鎵ц鍏堕绠楀璧勯噾銆傚洜姝わ紝鎵ц棰勭畻澶栬祫閲戦毦搴︽洿澶с?
聽聽聽 渚嬪锛氬湪閰嶅悎鎴戦櫌瀵归儜宸炴煇鍗曚綅锛堣鍗曚綅绯讳簨涓氬崟浣嶏級璐㈠姟瀹ゆ煡灏佹椂锛岃鍗曚綅璐㈠姟浜哄憳鏋佷笉閰嶅悎銆備负浜嗘煡娓呰鍗曚綅棰勭畻澶栬祫閲戦摱琛屽紑鎴锋儏鍐碉紝鎴戝璇ュ崟浣嶅師濮嬪嚟璇佽繘琛屽叏闈㈠鏍革紝涓嶆斁杩囦换浣曚竴寮犲嚟璇侊紝鍦ㄤ竴寮犺鍗曚綅鐢佃瘽鎵樻敹鍗曚笂锛屽彂鐜拌鍗曚綅鐨勯绠楀璐︽埛銆備簬鏄紝鎵ц浜哄憳鍏靛垎涓よ矾锛屼竴閮ㄥ垎浜哄憳鍒伴摱琛岃繘琛屾煡璇?鍐荤粨锛屼竴閮ㄥ垎浜哄憳缁х画瀹℃牳鍑瘉銆傝鎵ц鍗曚綅璐㈠姟浜哄憳瓒佹墽琛屼汉鍛樺鍘熷鍗曟嵁瀹℃牳鏃讹紝涓轰簡杞Щ璐骇锛屾倓鎮勫湴灏嗚鍗曚綅鐨勫瓨鎶樿鍏ヨ￥鍏滃唴锛岀敱浜庢垜瀵逛粬浠嚑涓汉鐨勮涓烘棭鏈夋敞鎰忥紝姝ゆ儏鑺傛濂借鎴戝彂鐜帮紝闅忓嵆鍛婅瘔鎵ц浜哄憳锛岀粡瀵瑰叾杩涜娉曞埗鏁欒偛锛屼娇鍏朵氦鍑虹殑钘忓尶鐨勫瓨鎶橈紝鍚屾椂锛屾墽琛屾煡璇?鍐荤粨鐨勪汉鍛樹篃浼犳潵濂芥秷鎭紝鏌ュ嚭浜嗚鍗曚綅鐨勯绠楀閾惰瀛樻锛屽苟鍐荤粨浜嗚璇ヨ处鍙凤紝妗堜欢椤哄埄鎵х粨銆?br />
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