The judicial organs transfer the fines and confiscations into the local government financial accounts, and the local finance returns the fines and confiscations to the judicial organs according to the circumstances. The fines and confiscations are used to offset the judicial funds and become an important source of funds for the judicial organs. On this basis, a self-financing system of judicial funds has been formed in China. Under the differential budget system, it is a common practice for local judicial funds to offset judicial funds with judicial revenue such as fines and confiscations. This self-financing method has both a clear-cut system arrangement of the state and various operational rules. After the reform of judicial property, with the unified handing over of judicial penalty and confiscation income to provincial finance, local governments can not share the judicial revenue such as penalty and confiscation income as financial resources, so it is difficult to assume the responsibility of paying judicial funds as before. In the judicial reform, the local judicial organs may lose the strong support of local finance, and thus face certain financial pressure.