预算外资金是我国社会主史财政特有的财政范畴。党的十一届三中全会以来,随着经济体制改革的深入进行,预算外资金日益增长,在经济运行中越来越发挥着举足轻重的作用,已成为我国财政体系中的一支重要力量,人们常称之为“第二预算”。从管理的角度看,长期以来,我们对预算内资金、银行信贷资金有着比较系统的管理办法和法规制度,而对预算外资金的管理则缺乏系统化和制度化,以致近几年预算外资金的增长呈现出一种不可遏制的惯性。伴随着预算外资金的过快增长,它对国民经济的良性运行也产生了一些不容忽视的问题。对此,必须予以高度的重视。 Extrabudgetary funds are the fiscal category peculiar to China’s social history. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the deepening of the reform of the economic system, the extrabudgetary funds have been increasing day by day and are playing an increasingly important role in the economic operation. They have become an important force in the financial system of our country. People Often referred to as the “second budget.” From a management point of view, for a long time, we have a more systematic management and regulatory system for budgetary funds and bank credit funds. However, the management of extrabudgetary funds is not systematized and institutionalized, so that in recent years extrabudgetary funds The growth shows an uncontrollable inertia. With the excessive growth of extra-budgetary funds, it has also caused some problems that can not be ignored in the sound operation of the national economy. In this regard, we must attach great importance.