为加强预算外资金管理和为国家进行宏观决策提供可靠的依据,我国从1982年开始自下而上编制预算外资金收支决算。当前随着改革的深化,微观经济的搞活、宏观调控的强化,编制好预算外资金收支决算,具有越来越重要的作用。然而,我国现行预算外资金 To strengthen the management of extra-budgetary funds and provide a reliable basis for the country’s macro-decision-making, our country has compiled the final accounts of revenues and expenditures of extra-budgetary funds from bottom to top in 1982. At present, with the deepening of reform, the invigoration of the microeconomy, the enhancement of macroeconomic regulation and control, it is more and more important to draw up the final accounts of revenues and expenditures of extra-budgetary funds. However, our current extrabudgetary funds