随着国家经济体制改革的深入进行,随着事业单位财务自主权的逐步扩大,事业单位的预算外资金将会越来越大。如何管理好这部分预算外资金,发挥它的使用效果,对财政预算的执行和事业单位的事业发展都有着重要的作用。这一工作做好了,就能有效的促进事业的发展;同时,也节约了财政预算资金。南宁市园林系统所属四个事业单位预算外资金的管理实践充分说明了这一点。南宁市园林系统所属的河北苗圃、新竹 With the deepening of the reform of the national economic system, as the financial autonomy of public institutions is gradually expanded, the extra-budgetary funds of public institutions will become larger and larger. How to manage this part of extra-budgetary funds and make full use of its results has played an important role in the implementation of the budget and in the development of public institutions. This work is done, we can effectively promote the development of the cause; the same time, saving the budget funds. The management practice of extrabudgetary funds of the four public institutions affiliated to the garden system in Nanning City fully illustrates this point. Nanning City garden system belonging to Hebei nursery, Hsinchu