当前,在推行部门综合预算,建立预算内、预算外资金结合使用的预算体制过程中,“收支两条线”管理工作发挥了重要作用,但同时也暴露出了一些亟待解决的问题。一是部分政府部门随意下放执法及收费权限,导致政府非税收入逃避部门预算监管。当前,随着机构改革的深入发展,有的行政主 At present, in the process of implementing departmental comprehensive budgeting and establishing a budget system combining budget with extra-budgetary funds, management of the “two lines of expenditures and expenditures” has played an important role, but at the same time, some problems that are in urgent need of solution have also been exposed. First, some government departments arbitrarily delegated law enforcement and fee authority, leading to the non-tax revenue of the government evaded departmental budget regulation. At present, with the deepening of the institutional reform, some administrators