改革开放以来,随着经济体制改革的进展,国家相继实行简政放权,减税让利等政策,有条件的事业单位按照国家政策规定均积极开展组织收入活动,地方预算外资金越来越多,而这部分资金没有严格纳入财政的管理和监督,造成体外循环,财力分散,财政资金供求矛盾十分突出,事业发展受到制约。缓解当前资金供求矛盾的唯一出路,在于扩大资金来源,拓宽理财领域,把预算内、外资金统一管理、统一核算、统一使用,即统一收支管理,规范事业单位财务工作。这既是社会主义市场经济的宏观要求,又是深化财政体制改革的必然选择,同时也是事业单位改革与发展的内在需要。 Since the reform and opening up, with the progress of the reform of the economic system, the state has successively implemented the policy of simplifying power, tax concessions and other benefits. The conditional public institutions are all actively carrying out their income-generating activities in accordance with the state policies and regulations, with more and more local extrabudgetary funds, And this part of the funds are not strictly included in the financial management and supervision, resulting in cardiopulmonary bypass, financial fragmentation, the contradiction between supply and demand of financial funds is very prominent, career development is constrained. The only way to alleviate the current contradiction between supply and demand is to expand the sources of funds and broaden the scope of wealth management. Uniform budgetary and foreign capital management, unified accounting and unified use, that is, unified revenue and expenditure management, standardize the financial work of public institutions. This is not only the macroscopic requirement of the socialist market economy, but also the inevitable choice of deepening the reform of the financial system and the inherent need of the reform and development of public institutions.