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公司、法人或其他组织采取公款私存的方式转移财产是规避执行的常见手段。准确识别和界定公款私存是打击此类规避执行行为的关键。规避事实的举证责任承担,应由申请执行人举证证明被执行人和案外人规避执行的初步事实,被执行人和案外人则承担行为无过错的举证责任。必要时,法院应依职权调查。调查手段方面,应重点审查被执行人的经营往来,涉嫌的个人账户上的资金来源、数额、流量、去向,必要时可对被执行人的财务状况进行强制审计,以去伪存真,准确认定。
The transfer of property by a company, legal person or other organization in the form of private deposits of public funds is a common method of circumventing implementation. Accurately identifying and defining public funds for private use is the key to cracking down such executions. To circumvent the fact that the burden of proof should be borne by the applicant to prove proof of the implementation of the perpetrator and outsiders to circumvent the implementation of the initial facts, the enforcee and the outsider bear the burden of proof of conduct without fault. When necessary, the court should investigate according to its authority. In terms of means of investigation, it is necessary to review the source of business operations, the source, amount, flow and whereabouts of the executed individuals and, if necessary, conduct a mandatory auditing of the financial status of the party to be executed in order to verify the authenticity and accuracy of the assets of the party to be executed.