预算外资金管理的问题,看起来是地区利益、部门利益与全局利益的矛盾,实质上却是人治与法治的基本矛盾在资金问题上的集中反映,只有完善法制,有法必依,改人治为法治,才能从根本上解决问题。近年来的财税改革对资金领域的法治起到了一定的积极的作用,特别是分税制和新的企业财会制度的实施,把财税领域以法治税、以法理财大大地推进了一步。但真正从上到下做到实施完整的法治体系和制约体系,则还是相当遥远的。从50年代至今,预算外资金经历了产生、发展和开始失去其存在基础的 The problem of extra-budgetary fund management seems to be the contradiction between the interests of the region and the interests of the departments and the overall interests. In essence, it is the concentrated reflection of the fundamental contradictions between the rule of man and the rule of law on the issue of funds. Only through perfecting the legal system, For the rule of law, can we fundamentally solve the problem. In recent years, the fiscal and tax reforms have played a positive role in the rule of law in the area of ​​finance. In particular, the implementation of the tax sharing system and the new enterprise accounting system have greatly advanced the fiscal and taxation areas by means of taxation by law and by law and wealth management. However, it is quite far away from implementing the complete system of the rule of law and the restriction system from top to bottom. From the 1950s to the present, extra-budgetary funds have experienced the emergence, development and beginning to lose their existence basis