这些年来,预算外资金的管理问题一直困扰着各级政府和财政部门。从中央到地方,对管好预算外资金所下的力度不谓不大,制订的办法不谓不多,但总体而言,管理上存在的问题仍然不少。笔者认为,要从根本上消除预算外资金管理中所存在的种种弊端,必须把预算外资金纳入财政的笼子,实行预算内外资金统管。这是预算外资金管理改革的一个方向。一、实行预算内外统管的必要性1.这是社会主义市场经济体制的客观要求。过去,预算外资金虽然定义为财政资金,但规定由各部门和单位自收自支,即它的所有权、使用权属各部门、各单位。既然其所有权不归国家,使用权不归政府,那么作为国家财力分配的总管,代表政府理财职能的财政部门,事实上也就失去了对它的管理调控权,这显 Over the years, the management of extrabudgetary funds has plagued all levels of government and the financial sector. From the central government to the local government, efforts are not under way to manage extra-budgetary funds. There are not many ways to formulate these solutions. However, on the whole, there are still many problems in management. The author believes that to fundamentally eliminate the shortcomings in the management of extra-budgetary funds, extra-budgetary funds must be included in the fiscal cage and be subject to the supervision of both domestic and overseas budgets. This is a direction for the reform of extra-budgetary funds management. I. The Necessity of Implementing Integrated Budget Management Both Inside and Outside 1. This is an objective requirement of the socialist market economic system. In the past, although the extra-budgetary funds were defined as financial funds, it was stipulated that all departments and units should be self-supporting, that is, their ownership and use rights should be vested in various departments and units. Since its ownership does not belong to the state and the right of use does not belong to the government, then the financial department that represents the government’s financial management functions as the manager of the state’s financial distribution will in fact lose the regulatory power over it.