预算外资金的现状与管理

• 作 者: 雷秀玲
• 出 处: 决策探索
• 发表日期: 1988年02期
• 关键词: 预算外资金 地方财政部门 行政单位 自收自支 预算管理 财务制度 经济改革 国营企业 增长速度 数量界限

预算外资金是根据国家财政财务制度规定,由地方和部门自收自支,不纳入预算管理的财政性资金。按照财政部现行日径,它具体包括分别归地方财政部门,事业和行政单位,国营企业及其主管部门掌握的三大部分。随着这几年经济改革的不断深入和国家对企业放权搞活,预算外资金迅速增加,

Extra-budgetary funds are financial funds that are self-supporting and not included in the budgetary administration according to the provisions of the state financial and financial system. In accordance with the current MOJ MOI, it specifically includes the three major parts owned by the local financial departments, enterprises and administrative units, state-owned enterprises and their competent departments. With the constant deepening of economic reforms in recent years and the state’s decentralization and invigoration of enterprises, extra-budgetary funds have rapidly increased,