根据《民事诉讼法》的规定,人民法院有权向银行、信用合作社和其他有储蓄业务的单位查询、冻结、划拨被执行人的存款。冻结和划拨,由于牵涉到当事人利益的保护,往往能得到有关部门的重视,相关的法律、法规对此也作出了具体的规定。而账户查询由于并不直接针对当事人产生法律后果而被忽视,在实践中,恰恰是账户查询法律、法规的缺失,导致了一系列问题的产生。一、查询事项过于宽泛在法院查询实践中,部分法院在查询的时候,在其所 Pursuant to the provisions of the Code of Civil Procedure, people’s courts have the power to query, freeze and allocate deposits with the banks, credit unions and other units that have savings business. Since the freezing and transfer of funds are involved, the protection of the interests of the parties concerned can often be taken seriously by relevant departments. Relevant laws and regulations have also made specific provisions in this regard. Account inquiries are ignored because they are not directly aimed at the legal consequences of litigants. In practice, it is precisely the lack of laws and regulations on account checking, which leads to a series of problems. First, the query is too broad In the court inquiries, some courts in the inquiry, in their place