改革开放以来,随着国民经济的不断发展,预算外资金增长很快,已成为社会财力的重要组成部分,在国民经济和社会发展中发挥着巨大作用。过去,预算外资金在日常管理中,各地成功的管理经验屡见报端,在实践中收效很好。随着《全民所有制工业企业转换企业经营机制条例》及《企业财务通则》的施行和财政部一系列“以收抵支”措施的出台,预算外资金的范围和管理手段将发生根本性的变化,重新明确预 Since the reform and opening up, with the continuous development of the national economy, extra-budgetary funds have been growing rapidly and have become an important part of social finance. They have played a significant role in the national economy and social development. In the past, in the daily management of extra-budgetary funds, the successful management experience in various places was frequently reported, and it worked very well in practice. With the implementation of the Regulations Governing the Transformation of Enterprise-owned Industrial Enterprises by Enterprises with Private Ownership and the General Rules for Corporate Finance and the introduction of a series of measures issued by the Ministry of Finance to offset the “deficits”, the scope of extrabudgetary funds and the management tools will be fundamental The change, re-clear the pre-