改革开放以来,我国行政收费资金增长较快,在整个财政收入中占有相当大的比重,已成为各级政府除税收以外重要的财政资金来源之一,对解决我国税收收入供给与财政公共支出需求之间的缺口,鼓励地方政府聚财、理财的积极性和主动性等方面发挥了重要作用。但目前我国行政收费资金管理 Since the reform and opening up, China’s administrative fee collection has been growing rapidly, accounting for a large proportion of the entire fiscal revenue. It has become one of the most important sources of financial resources for all levels of government except for tax revenue. It is of great importance to solve the problem of the supply of tax revenue and public expenditure requirements Between the gap to encourage local governments to gather money, money management initiatives and initiatives have played an important role. However, at present, China’s administrative fees and funds management