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一、预算外企业的性质及特点在我国经济成分中,是否有预算外企业存在?目前众说纷纭。归纳起来,主要有两种截然不同的观点:一种意见认为,在社会主义初级阶段,从所有制来讲存在着全民所有制企业、集体所有制企业、合资(营)企业、外资企业等所有制形式。预算外企业属于全民所有制的范畴。既然是全民所有制企业就是预算内的,不应该把全民所有制企业分解为预算内企业和预算外企业;另一种意见认为,预算外企业的存在是历史遗留下来的,其存在是客观的事实而不是人为的划分。只是在改革开放前统收统支的管理体制
First, the nature and characteristics of extrabudgetary enterprises In our country’s economic composition, whether there are extra-budgetary businesses exist? Currently there are different opinions. To sum up, there are mainly two completely different opinions. One opinion holds that in the initial stage of socialism, there are ownership forms of ownership by the whole people, collective-owned enterprises, joint ventures (batches) and foreign-funded enterprises in terms of ownership. Extra-budgetary enterprises belong to the category of ownership by the whole people. Since the ownership of state-owned enterprises is within budget, the enterprises owned by the whole people owned by the whole people should not be broken down into enterprises within budget and enterprises without budget. Another view is that the existence of extra-budgetary enterprises is left over from history and its existence is an objective fact Not artificial division. Only in the reform and opening up the revenue and expenditure management system