“以港养港,以收抵支”是“七五”期间我国沿海下放港口财务管理体制的基本模式。本文通过对这一财务管理体制实施历程的回顾,客观地评价了“以港养港,以收抵支”财务管理体制在下放港口实施后取得的成效,指出了实施过程中存在的问题。这可为沿海下放港口在“八五”期间财务管理体制的优化与完善提供考参。 “Ports to Hong Kong in order to receive payments to offset payments” are the basic mode of the financial management system for the coastal ports in China during the “Seventh Five-Year Plan” period. Based on the review of the implementation of this financial management system, this paper objectively assesses the effectiveness of the financial management system of “relying on Hong Kong to support Hong Kong in order to pay off payments” after the implementation of the decentralized port, and points out the problems in its implementation. This can provide a reference for the optimization and improvement of the financial management system during the “Eighth Five-Year Plan” period for the coastal ports of departure.