近年来,少数行政事业单位违反财经纪律,从本部门利益出发,隐瞒、转移收入,设置“小金库”,擅自开户,坐收坐支,违规使用预算外资金,造成了严重的后果。其具体表现为:一是为转移预算外资金,想方设法开办具有自收自支性质的事业单位,将应由本单位收取的行政事业性收费转移到新设的 In recent years, a few administrative units violated the financial and economic discipline, proceeding from the interests of their own departments, concealing and transferring their incomes, setting up “small treasuries”, opening accounts without authorization and sitting on their seats and using extrabudgetary funds illegally, causing serious consequences. The concrete manifestation is as follows: First, in order to transfer extra-budgetary funds and find ways to open institutions that are self-supporting and self-supporting, administrative fees collected by themselves should be transferred to new ones