现行的诉讼费交纳办法在多方面改进了诉讼收费制度。但是,诉讼费预交制度将费用落空的风险转嫁于当事人,不利于诉权的充分保护。探究诉讼费的性质和诉讼法律关系,讼费落空的风险由当事人承担缺乏法理依据,也不利于发挥诉讼的社会效果。应当借鉴普通法系中的诉讼费担保制度,将其本土化,使其成为预交诉讼费的替代选择程序,消除当事人诉费落空的风险,将其复归于应然的承担者——国家。同时,亦可解决预交资金闲置浪费的问题。 The current method of payment of litigation fees in many ways to improve the litigation fee system. However, the pre-filing system of litigation fees shifts the risk of failure to the parties and does not help the full protection of litigation rights. To explore the nature of litigation costs and litigation legal relationship, the risk of falling costs by the parties to assume the lack of legal basis, but also conducive to the social effects of litigation. We should learn from common law system of litigation fee guarantee system, its localization, making it an alternative choice of pre-litigation costs, eliminating the risk of vindictive litigation fees to be returned to its due bearer - the country. At the same time, we can also solve the problem of waste of pre-paid funds idle.