加强预算外资金管理是当前财政工作的重点之一。国务院颁布《关于加强预算外资金管理的决定》之后,各地都结合实际,对预算外资金进行了认真清理和加强管理,并已取得初步成效。但由于认识上的差异,使预算外资金管理仍然存在一定的混乱现象,更未走向规范化轨道,迫切需要加以研究解决。 Strengthening extra-budgetary fund management is one of the focuses of the current fiscal work. After the State Council promulgated the “Decision on Strengthening the Management of Extra-budgetary Funds,” all localities have carefully cleaned up and strengthened the management of extra-budgetary funds in light of actual conditions and have achieved initial success. However, due to the differences in cognition, there still exist some confusion in the management of extra-budgetary funds, nor the normative track, which urgently needs to be studied and solved.