中小学预算外资金,是各学校按国家规定自行组织、自行提取、自行使用的不纳入国家预算的资金。它是国家财政资金的一个重要补充,也是教育改革的重要财源之一。当前,预算内资金所占国民收入的比例比过去相对下降,而预算外资金的比例则上升较快。教育战线亦不例外。因此,研究中小学预算外资金的收入和支出,贯彻国务院《关于加强预算外资金管理的通知》的精神,是很有现实意义的。一、目标明确、取之合法组织预算外收入既要积极,又要做到目标明确,取之合法。目前,中小学预算外收入来源主要有三;一,中小学勤工俭学创收的收入;二、社会力量捐资助学所取得的收入;三、按地方政府规定的各项收费标准所取得的收入。这些收入来源虽然大致相 Extra-budgetary funds for primary and secondary schools are funds not included in the state budget by schools, which are organized by the schools themselves and drawn on their own and used on their own. It is an important supplement to the national financial funds and one of the important financial resources for education reform. Currently, the share of national income in budgetary funds is relatively lower than in the past, while the proportion of extrabudgetary funds is rising rapidly. The educational front is no exception. Therefore, it is of great practical significance to study the income and expenditure of extrabudgetary funds in primary and secondary schools and to follow the spirit of the “Circular on Strengthening the Management of Extra-budgetary Funds” issued by the State Council. First, the target is clear, take the legal organization of extra-budgetary revenue should not only be positive, but also to achieve a clear goal, whichever is legal. At present, there are mainly three sources of extra-budgetary income for primary and secondary schools: one is income from primary and secondary school-based work-study programs, two are incomes earned by social contributions from donations and tertiary education, and three are incomes obtained from various fees and charges stipulated by local governments. Although these sources of income roughly