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《财政部关于将按预算外资金管理的收入纳入预算管理的通知》(财预)[2010]88号,以下简称88号文)的发布,意义重大,堪称预算管理制度改革进程中的一个重要里程碑。所谓预算外资金,根据《国务院关于加强预算外资金管理的决定》(国发【1996】29号)规定,是指国家机关、事业单位和社会团体为履行或代行政府职能,依据国家法律、法规和具有法律效力的规章而收取、提取和安排使用的未纳入国家预算管理的各种财政性资金。其范围主要包括依据法律法规规定、国务院或省级人民政府及其有关部门批准的行政事业性收费、基金和附加收入
The promulgation of the “Notice of the Ministry of Finance on Bringing Revenue from Extra-budgetary Funds Management into Budget Management” (Cai Yu [2010] No. 88, hereinafter referred to as Circular 88) is of great significance and can be regarded as one of the reforming processes in the budget management system Important milestone. The so-called extrabudgetary funds, according to “the State Council on strengthening the management of extra-budgetary funds” (Guo Fa [1996] No. 29), refers to the state organs, institutions and social groups in order to perform or act on behalf of the government functions in accordance with national laws and regulations As well as various financial funds that are not included in the state budget management, collected, withdrawn and arranged for use by legally binding rules. Its scope mainly includes administrative fees, funds and additional income approved by the State Council or provincial people’s government and relevant departments according to laws and regulations