目的探讨药品监督管理中执行罚没款处罚的结案办理程序,维护依法办案的严谨性。方法分析基层药品监督管理部门执法人员对罚没款处罚决定执行和结案的涵义及相互间关系理解的不同,出现结案时限不统一,造成结案程序办理各异的现象。结果与结论药品监督管理中执行罚没款处罚案件“结案”以处罚决定“执行完毕”为准,而不应以“法定诉讼期限”为准。 Objective To explore the procedures for handling cases of punishing fines and penalties in drug supervision and management and to maintain the rigor of handling cases according to law. Methods Analyze the different meaning of law enforcement personnel at the grassroots level drug regulatory department on the implementation and conclusion of the penalty decision and the mutual understanding between them. Results and Conclusions The case of punishing fines and penalties imposed in the supervision and control of pharmaceutical products shall be subject to the punishment decision of “execution finished” and not to the “legal time limit”.