一、近十年预算外资金的增长,超过了国民经济的增长速度,出现了“膨胀”的趁势。建国初期,我国的财政体制高度集中,预算外资金的来源范围小,数额少,1952年全国预算外资金仅相当于预算内资金的7.4％,大部分为财政部门直接控制,1958年全国财政工作会议决定放松财政体制,允许把某些资金放在预算外单独管理,如工商税附加、农业税附加、育林留成收入、中小学学杂费收入等,使预算外资金有了一定的增长。后来,国家对国营企业实行全额利润分成和超计划利润分成,又一次扩大了地方、部门和企业的部分财权,1960年预算外资金已相当于国家预算资金的20.6％。十年动乱中,预算 First, the increase of extra-budgetary funds in the past decade has surpassed the growth rate of the national economy and took the advantage of “expansion.” In the early days of the founding of New China, China’s financial system was highly centralized. The sources of extrabudgetary funds ranged from small amounts to small amounts. In 1952, the extrabudgetary funds in China amounted to only 7.4% of the budgetary funds, most of which were directly controlled by the financial departments. In 1958, The meeting decided to relax the financial system and allow certain funds to be administered separately from extrabudgetary affairs such as the addition of industrial and commercial taxes, the addition of agricultural tax, the retention of forestation income, the tuition and fee income of primary and secondary schools, and so on, resulting in a certain increase in extra-budgetary funds. Later, the state split profits from state-owned enterprises into profits and surpasses planned profits, and once again expanded part of the financial rights of localities, departments and enterprises. In 1960, the extrabudgetary funds were equivalent to 20.6% of the state budget. Ten years of turmoil, the budget