近年来，各级政府根据国务院《关于加强预算外资金管理的决定》（以下简称决定）的精神，实行了一系列加强预算外资金管理办法，取得了一定的成效。为了进一步提高财政资金的综合效益，切实履行财政职能，各地财政正在探索预算内外资金统管的综合财政模式。本文拟对统管模式进 In recent years, according to the State Council’s “Decision on Strengthening Management over Extra-budgetary Funds” (hereinafter referred to as the “Decision”), various levels of government have implemented a series of measures to strengthen the management of extra-budgetary funds and have achieved some success. In order to further improve the overall efficiency of fiscal funds and earnestly perform their financial functions, the local finance departments are exploring a comprehensive financial model in which funds within and outside the budget are governed. This article intends to control the mode of progress