当前,理论界对预算外资金的问题争论颇多,看法不一。有许多问题仍然停留在十年前的认识水平上,受传统产品经济的理论影响较深,与现行的商品经济和预算外资金发展状况很不适应,也不利于指导实际管理工作,敌对预算外资金主要的几个理论问题探讨如下: At present, there are many arguments and controversies over the issue of extrabudgetary funds by theorists. Many problems still remain at the level of understanding 10 years ago. They are deeply affected by the theory of traditional product economy. They are incompatible with the current development of commodity economy and extra-budgetary funds and are not conducive to directing actual management and hostile extrabudgetary activities The main theoretical issues discussed are as follows: