近年来,随着“收支两条线”规定的落实和财政体制改革的逐步深入,基层法院的经费管理水平有所提高,但财务状况仍不容乐观,经费保障能力相对较弱,经费来源直接受制于地方财政状况和承办案件规模与诉讼收费多寡。于是在办案经费紧张与短缺的情况下,部分基层法院的实际财务运作情况 In recent years, with the implementation of the “two lines of revenue and expenditure” and the gradual deepening of the reform of the financial system, the fund management level of the grassroots courts has been raised. However, the financial conditions are still not optimistic and the funding support capacity is relatively weak. The source is directly affected by the local financial status and the size of the contracting cases and litigation fees. So in the case of funding constraints and shortages, the actual financial operation of some grassroots courts