由于违法所得没收程序的规定亟待完善且还缺乏实际案例和实践经验,正确适用该程序有大量问题要解决,最主要的是树立正确的理念。正确适用该程序的理念主要是追求和达到三个平衡。一是惩罚罪犯与保障人权的平衡;二是司法公正与诉讼效率的平衡;三是公民权利与国家权力的平衡。为达到三个平衡,必须克服立法和司法适用中影响平衡的因素,采取相应的对策。 Due to the urgent need to improve the rules on confiscation of illegal incomes and the lack of practical cases and practical experience, there are a large number of problems to be solved in applying this procedure. The most important thing is to establish a correct concept. The concept of proper application of the program is mainly to pursue and achieve three balances. First, the balance between punishment of criminals and protection of human rights; second, the balance of judicial fairness and litigation efficiency; third, the balance of civil rights and state power. In order to achieve the three balances, we must overcome the factors that affect the balance in the application of legislation and justice and take corresponding measures.