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非税收入稽查就是对非税收入的收入、支出、管理等资金运行的全过程进行的监督管理检查。近年来,随着非税收入的不断增加,对非税收入的规范化管理也得到重视。但是,由于非税收入是近年来才逐渐出现在理论研究、社会生活以及政府管理工作中,相关理论探讨一直持续着。本文从云南省的非税收入进行分析,同时对非税收入规范化管理改革进行有益的思考和探索,试图为建设非税收入规范化管理制度提供有益的借鉴。
Non-tax revenue inspection is non-tax revenue income, expenditure, management and other funds throughout the process of supervision and inspection. In recent years, with the continuous increase of non-tax revenue, the standardized management of non-tax revenue has also been taken seriously. However, since the non-tax revenue gradually appeared in the theoretical research, social life and government management in recent years, the related theoretical discussions have been continuing. This paper analyzes the non-tax revenue in Yunnan Province, at the same time it conducts beneficial thinking and exploration on the reform of non-tax revenue standardized management, trying to provide useful reference for building a standardized management system of non-tax revenue.