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为了加强预算外资金管理,财政部颁发了《预算外资金管理试行办法》(以下简称《办法》),同时建立了一套预算科目和报表制度。这是我国预算外资金管理制度建设上的一个新的起点。贯彻执行好这个《办法》,必将促进预算外资金管理工作更上一层楼。充分发挥预算外资金的作用,提高经济效益,搞好财政信贷资金的综合平衡,是《办法》的根本要求。如何达到提高经济效益的目的,我认为,很重要的一条是把分类管理与综合平衡有机地结合起来,在分类管理的基础上
In order to strengthen the management of extra-budgetary funds, the Ministry of Finance has promulgated the “Trial Measures for the Administration of Extra-budgetary Funds” (hereinafter referred to as the “Measures”), and has also set up a set of budget accounts and reporting systems. This is a new starting point for the construction of China’s extra-budgetary fund management system. To implement this “solution” is bound to push the management of extra-budgetary funds to the next level. Give full play to the role of extrabudgetary funds to enhance economic efficiency and improve the comprehensive balance of financial credit funds is the “method” of the fundamental requirements. How to achieve the purpose of improving economic efficiency, I think, a very important one is the classification of management and integrated balance organically integrated on the basis of classification management