一、预算外资金现存的问题(一)预算内、外资金的两种管理办法不利于国家财政的综合计划与综合平衡。社会主义市场经济秩序规范化要求规范的财政分配秩序与之相适应。从目前情况看,预算内资金预决算已形成一套比较完整的分配体系。相比之下,预算外资金的分配和使用上却具有很强的随意性,由各地方、各部门、各企事业单位自收自支其财政资金。预算外资金的管理方式由原国家集中、统收统支的财政管理体制,已经演变为分权的财政体制。这种国家预算集中分配和由部门、地方自 I. EXISTING ISSUES OF EXTRA-FUNDED CAPITALS (I) The two management methods for budgetary and non-governmental funds are not conducive to the comprehensive planning and overall balance of state finance. The standardization of the socialist market economic order requires that the normative fiscal allocation should be compatible with it. Judging from the current situation, the budgetary final accounts have formed a relatively complete distribution system. In contrast, the allocation and use of extra-budgetary funds have a very strong randomness. All localities, departments, and enterprises and institutions self-support their financial resources. The management of extra-budgetary funds has been concentrated in the former state, and the fiscal management system that relies on unified revenue and expenditure has evolved into a decentralized fiscal system. This state budget is centrally distributed and by department, local self