随着市场经济的发展和财税全融体制改革的深入，社会财力分配格局发生了很大变化，预算外资全以其高速增长和庞大的总量令人瞩目，已从过去弥补财政预算不足的机动财力演变成为与预算内资全并驾齐驱的“第二预算”，成为当前财政体系的主要财力之一。这部分资全，对于加强社会 With the development of the market economy and the deepening of the financial and taxation comprehensive financial system, great changes have taken place in the pattern of the distribution of social and financial resources. With its rapid growth and enormous volume, the budgetary foreign investment has drawn much attention. Financial resources have evolved into a “second budget” that keeps pace with budgetary domestic funds and has become one of the major financial resources of the current fiscal system. This part of the capital, for the strengthening of society