预算外资金在我国由来已久，在特定的历史时期，它曾为调动地方和部门的积极性，支援＊济建设和社会进步起到了积极的作用。当前由於缺乏统一管理和有效监督，出现了收费来源不规范，使用随意化等问题。特别是预算外资金的使用权归收费单位所有，受利益驱动，一些单位不顾国家 Extrabudgetary funds have been in existence for a long time in our country. During the specific historical period, extrabudgetary funds played a positive role in mobilizing the enthusiasm of localities and departments, supporting economic construction and social progress. Due to the lack of unified management and effective supervision, problems have emerged such as the irregular charging sources and the arbitrary use of charges. In particular, the use of extrabudgetary funds is governed by the charging units, driven by profit, and some units disregard the state