笔者最近参加了一次由财政部门组织的预算外资金检查。据了解,县(市)能取得预算外资金的单位大体有如下三种情况:一是逐步转变职能的行政机关在向有偿服务的转变中所取得的收入,这类收入一般完全由收费单位自由支配,长期不受财政部门的监督;二是实行差额预算管理的部门和单位,依据有关法律法规向服务和管理对象收费,这类收入由于各单位的职能和管理范围不同,除用于弥补经费不足和支付必要的业务费用外,结余部分贫富差距甚大,对这部资金目前尚无有效的管理体制;三是从全额和差额预算管理单位分离出来的自收自 The author recently participated in an examination of extrabudgetary funds organized by the financial department. It is understood that the units that can obtain extrabudgetary funds by the county (city) generally have the following three situations: First, the revenue obtained by the administrative organs that gradually change their functions in the shift to paid services is generally completely free from the charging units Control and long-term without supervision by the financial department; second, the departments and units that implement the budgetary budget management shall charge the fee for service and management according to the relevant laws and regulations. Such incomes, apart from the functions and management scope of each unit, Inadequate and paying the necessary operating expenses, there is still a wide gap between the rich and the poor in the balance and there is no effective management system for this fund. Third, self-collection from the total and differential budget management units