实践中,执行机关往往会基于维护公序良俗等原因,例外性地对专款专用资金予以豁免执行。面对有限的财产处分权,兼顾保护公共利益,遵循人权保障优先于债权保护,应当在理论上承认专款专用资金可以豁免民事执行。然而立法上的抽象规定和司法实践中的冲突争议,表明专款专用资金豁免执行制度尚需优化。应当通过明确专款专用资金豁免执行的具体认定规则,运用比例原则规范文书说理,并完善专款专用资金豁免执行的程序,以达到优化专款专用资金豁免执行制度的效果。In practice, the executive authorities will often be based on the maintenance of public order and morals, and other reasons, exceptionally to the earmarked funds to be exempted from execution. In the face of the limited right to dispose of property, taking into account the protection of the public interest, following the human rights protection priority over the protection of claims, should be theoretically recognized that earmarked funds can be exempted from civil execution. However, the abstract provisions of the legislation and judicial practice of the conflict dispute, indicate that the earmarked funds exemption system needs to be optimized. The system should be optimized by clarifying the specific rules for the exemption of earmarked funds from execution, applying the principle of proportionality to regulate the reasoning of the instrument, and improving the procedure for the exemption of earmarked funds from execution.
