Research On The Expenditure Control System Of The Confiscated Funds

Public revenue can be divided into tax revenue and non-tax revenue.The term "forfeited funds" refers to the fine,fine or price change income imposed on citizens,legal persons and other organizations by the state administrative organs,judicial organs and institutions authorized by laws and regulations,as well as the stolen money and price change income of stolen goods recovered by various departments and units.The management of the confiscated funds goes through two stages: the extrabudgetary fund stage and the full scope budget stage.Now confiscated funds into the budget of a local government at any level,as a part of local fiscal revenue shall be administered by the local financial departments at all levels,spending,but the following problems: one is the confiscated money is treated as ordinary financial capital by default to arrange funds for can be used as a collecting unit funds source of funds and to strengthen law enforcement team construction spending,easily lead to financial department to inspect the department's "branch" surely with closing pressure;Second,how to use the confiscation funds is freely arranged by the executing unit,making the current use of the confiscation funds not transparent,not only easy to cause the waste and corruption of the confiscation funds,but also easy to bring about the risk of the punishment department to neglect the administration and abuse the right of confiscation;Third,the current system only focuses on the "income" part of the confiscated funds,and the regulations on how to use it are not clear,but only the confiscated funds received up its mission path has not been completed,the final consumption reflects its value attribution and expenditure efficiency.Leaving it in the Treasury does not address the question of "how to redistribute",let alone its final consumption.The forfeiture of funds is not caused by the punishment of public power,but by the monetary price paid by social members for the violation of the rules of common contract.The government is not the victim of interests and has no right to enjoy the forfeited funds as punishment compensation.It is only the agent of social public interests and the manager of forfeited funds in order to better safeguard public interests.The control of the expenditure of confiscated funds should be strictly restricted.The people should decide when to spend the money and how to spend it.The government should not control the money freely.Once it becomes the "owner" of the confiscated funds,it will bring three disadvantages: first,the damaged socialpublic welfare or private interests may not be repaired in a timely and effective manner,and the compensation value of the confiscated funds is not fully played;Second,the mode of "confirming the right of creation","arbitrary power of control" and "right of enjoyment" of the government is likely to lead to the public's distrust of the government and damage the credibility of the government.Third,it is easy to lead to the enforcement department to ignore the original purpose of punishment is to stop correction rather than to get income,and put the cart before the tree to pay attention to the punishment behavior that produces the income of confiscation and neglect the correction,prevention behavior,or even abuse the punishment power.So we should strengthen the control of capital expenditure of confiscation.To strengthen the control of the capital expenditure of fines and confiscation,we should first reform the existing capital distribution system of fines and confiscation within the administrative system,remove the financial "return pressure",remove the "function of state organs' operating funds" and make the function of fines and confiscation return rationally.Secondly,the representative institutions strictly control the transparency and freedom of the use of the confiscation funds,strictly control the specific use of the confiscation funds through legislation and budget approval of the confiscation funds,and reduce the freedom of the administrative organs in the use of the confiscation funds.At the same time,all kinds of organs and organizations that require to use the confiscated funds according to law or with the approval of representative institutions shall fully publicize the information of their use and report to representative institutions on their use on a regular basis.The specific construction mainly includes: establishing the system of separate accounting and independent operation of the confiscation funds at all levels;To limit the use of the forfeited funds;Establish a follow-up disclosure and supervision system for the expenditure of funds for confiscation.