非税收入作为政府财政性资金,管理主体是各级政府财政部门。在实际管理工作中存在着管理范围不明确、管理机构和制度不够健全、支出管理不到位等诸多问题。针对上述问题,必须按照公共财政体制建设的要求,采取相应有力措施,以实现非税收入管理的科学化、规范化和法制化。 Non-tax revenue as a government financial funds, management is the main financial sector at all levels of government. In the actual management there are many problems such as the management scope is not clear, the management institution and system are not perfect, and the expenditure management is not in place. In response to the above problems, we must take corresponding and effective measures in accordance with the requirements of public financial system construction so as to realize the scientific, standardized and legalized management of non-tax revenue.