一、关于预算外资金的性质预算外资金的性质,即什么是预算外资金?这个问题长期以来有争议。现存一些教科书中是这样表述的:预算外资金是指根据国家财政、财务制度规定,不纳入国家预算,由各地区、各部门、各单位自收自支的财政资金。另一种表述是:预算外资金是按照国家财经法规的有关规定自行收取提留和安排使用的国家资金。再一种表述是:预算外资金是指除国家财政预算内资金以外的其他各种社会资金。第一种定义把预算外资金定性为财政性资金;第二种定义把预算外资金定性为国家资金;第三种定义实际上把预 I. About the nature of extrabudgetary funds The nature of extrabudgetary funds, ie, what is extrabudgetary funding? This issue has long been controversial. Existence of some textbooks is as follows: Extra-budgetary funds refer to financial funds that are self-supporting and self-supporting by regions, departments and units that are not included in the state budget in accordance with the provisions of the state finance and financial system. Another expression is: extra-budgetary funds in accordance with the relevant provisions of national financial laws and regulations on their own charge to retain and arrange the use of state funds. Another expression is: Extra-budgetary funds refer to all kinds of social funds other than the funds in the state budget. The first definition characterizes extrabudgetary funds as fiscal funds; the second defines qualitatively extrabudgetary funds as state funds; and the third defines the fact that pre-