预算外资金管理体制亟待深化改革万德仁一、从预算外资金管理存在问题看改革的必要性预算外资金是指按国家规定，未经缴纳国家预算金库并直接分配给地方、部门、单位进行自收自支、自行管理的财政资金。预算外资金范围主要包括：（１）地方财政部门直接筹集和管理的各项附... Extra-budgetary fund management system urgently needs further deepening reform Wan Deren The necessity of reform from the existing problems of extra-budgetary fund management Extra-budgetary funds refer to the non-payment of state budget vaults and the direct allocation to local governments, departments and units according to state regulations Self-financing, self-management of financial funds. The scope of extrabudgetary funds mainly include: (1) the local finance department directly mobilize and manage ...