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第一条 为加强预算外资金管理,规范预算外资金银行帐户的开设和使用,根据有关法律、法规,制定本规定.第二条 本规定适用于有预算外资金收支活动的国家行政机关、审判机关、检察机关、事业单位、社会团体、具有行政管理职能的行业主管部门(以下称“行政事业单位”).第三条 行政事业单位收取或取得的预算外资金收入,应全部直接上缴同级财政部门设立的预算外资金财政专户.财政部门另有规定的除外.
Article 1 These Provisions are formulated in accordance with the relevant laws and regulations in order to strengthen the management of extrabudgetary funds and regulate the opening and use of bank accounts of extrabudgetary funds.Article 2 These Provisions are applicable to the state administrative organs that have the activity ofreceiving and withdrawing extrabudgetary funds, Judicial organs, public procuratorial organs, public institutions, social organizations, and administrative departments (hereinafter referred to as “administrative institutions”) with administrative functions.Article 3The income from extrabudgetary funds collected or obtained by administrative institutions shall be directly paid in with the same Level financial departments set up extra-budgetary financial accounts, except as otherwise provided by the financial department.