县级预算外资金管理是一项十分复杂的系统工程,它既有政治、经济政策的因素影响,也有管理体制等因素的制约。在治理整顿时期要使县级预算外资金管理渠道顺畅,必须探索管理的新途径。首先,要运用经济、行政等管理手段,有效控制县级预算外资金的规模和流向。可以设想采取“三个一部分”的办法:一是“集中一部分”,除用类似征集“两金”的办法之外,还可利用财政、税收、价格等经济手段集中部分地方的预算外资金转到国家预算内,从总量上控制县级预算外资金的规模。二是“归笼子一部分”。如公路养路费、教育附加费等大宗的预算外资金,多年来都有固定的资金来源和规定的用途及支出范围,财政部门也有相对严格的收支管理规 County-level extra-budgetary fund management is a very complicated systematic project. It is not only influenced by the factors of political and economic policies but also restricted by the management system and other factors. In order to make the management of extra-budgetary funds at the county level smooth during the rectification and consolidation period, new ways of management must be explored. First of all, it is necessary to use economic and administrative measures to effectively control the size and direction of extrabudgetary funds at the county level. We can envisage the adoption of a “three-part” approach. One is to “concentrate part of it.” In addition to using a similar method of collecting “two golds,” extra-budgetary funds may be concentrated in parts of the economy by means of financial means, taxes, prices and other economic means To the state budget, control the total amount of extra-budgetary funds at county level. The second is “part of the cage.” Such as road maintenance fees, education surcharges and other large extra-budgetary funds, over the years have a fixed source of funding and the provisions of the use and scope of expenditure, the financial sector also has a relatively strict revenue and expenditure management regulations