胡耀邦同志在党的十二大报告中指出:“我们要树立‘全国一盘棋’的思想。在继续执行现行财政体制和保障企业应有自主权的同时,要根据不同地区,不同行业的实际情况,适当调整中央、地方财政收入的分成比例和企业利润留成的比例,还要鼓励地方、部门、企业把资金用到国家急需的建设项目上来。”据此精神,对目前预算外资金的管理问题,进行一些探讨。 在国民收入的初次分配中,为了便于财政管理,国家对财政资金的分配和使用划分预算内和预算外两部分。 预算外资金是各级地方财政部门和企事业单位,根据国家财政管理制度规定,不通过国家预算统一集中和分配,而有专项来源和规定用途的自收自支的财政性资金。预算 Comrade Hu Yaobang pointed out in the report of the 12th CPC National Congress: “We must establish the idea of ​​a ’chess across the country.’ While continuing to implement the existing fiscal system and guaranteeing the due autonomy of enterprises, we must base ourselves on the actual situation in different regions and industries, We should appropriately adjust the ratio of the share of central and local revenue and the percentage of profit retained by enterprises, and encourage local governments, departments and enterprises to use the funds for construction projects urgently needed by the country. ”Based on this, the current management of extrabudgetary funds, For some discussion. In the initial distribution of national income, in order to facilitate the financial management, the state allocates and uses the financial funds into budgetary and extra-budgetary parts. Extra-budgetary funds are local financial departments at all levels and enterprises and institutions. According to the provisions of the state financial management system, they are financially self-supporting and self-supporting with special sources and prescribed uses, without being centrally centralized and distributed through the state budget. budget