本文围绕国务院施行《诉讼费用交纳办法》后法院经费保障的问题,对我国民事诉讼费用如何在当事人与国家之间、当事人与当事人之间进行负担等问题提出一些完善建议,为健全我国的诉讼费用负担制度提供一个可供参考的思路。 This paper focuses on how to guarantee the funds of the court after the implementation of “Procedures for the Payment of Litigation Costs” by the State Council, and puts forward some suggestions on how to burden the costs of civil litigation between the parties and the state and between the parties and the parties. In order to improve the litigation costs Burden provides a reference for the idea.