预算外资金是国家为刺激各级地方政府和部门积极发展经济、举办事业而有意设置＂政策豁口＂的产物。近几年，预算外资金宏观失控或畸形增长引发的一系列后果，表明它已不纯粹是一个经济问题，同时也是一个严重的社会问题。在建立市场经济的新形势下，必须对其进行科学调控。要建立统一、规范的国家财政分配制度。健全政府宏观调控体系，建立效益财政运行机制。具体分两步走：第一步，规范收入渠道和管理，将其置于严格的财经纪律监控之下，合理引导其流向（开支）；第二步，完全缝合＂政策豁口＂，取消预算外资金。 Extrabudgetary funds are the products of the state’s intention to set a “policy gap” in order to stimulate the local governments and departments at all levels to actively develop their economy and hold undertakings. In recent years, the series of consequences arising from the macroscopic out-of-control or abnormal growth of extra-budgetary funds have shown that it is not merely an economic problem but also a serious social problem. Under the new situation of establishing a market economy, it must be scientifically regulated. To establish a unified and standardized national financial allocation system. We will improve the government’s macro-control system and set up a mechanism for efficient financial operation. The concrete steps are divided into two steps: The first step is to standardize the channels and management of incomes and put them under the strict supervision of financial and economic discipline so as to guide them appropriately (expenditure). The second step is to completely suture the “policy gap” and eliminate extrabudgetary funds funds.