广义上的案款涵盖了人民法院在案件审理前和案件审理、执行过程中,采取财产保全、先予执行等措施,经手处理的现金、有价证券以及刑事案件的赃款等。其中除了对赃款的管理国家已明确规定实行收支两条线外,对于其他案款并没有作出具体 In a broad sense, the cases cover the cash, securities and the illicit money in criminal cases handled by the people’s court prior to the trial of the case and during the trial and execution of the case, taking measures such as property preservation and execution first. In addition to the illicit money management countries have clearly stipulated the implementation of two lines of income and expenditure, for other cases did not make specific