主持人:目前有些由社会保险基金支付的工伤保险等待遇,社保机构先支付给用人单位,再由用人单位发放给工伤职工等。在社保机构已经支付给用人单位,而用人单位尚未发放给职工之前,该待遇资金在用人单位账户中。在强制执行案件中,法院认为该账户资金均属于用人单位所有,要求全部予以强制执行。法院此做法是否合法?应如何处理为妥? Moderator: At present, some social insurance funds paid by work injury insurance and other benefits, social security agencies to pay the employer, and then issued by the employing unit to workers injured and so on. In the social security agencies have been paid to the employer, and the employer has not been issued to employees, the treatment of funds in the employer's account. In enforcing the case, the court held that all funds belonging to the account belong to the employer and required all to be enforced. Is the court legal and should be handled properly?