近几年随着经济和社会的发展，预算外资金在迅猛增长，为加强财源建设，搞好宏观调控，强化财政管理，海伦市从1996年下半年开始对预算外资金管理体制进行了大胆改革。该市的做法可归纳为六句话，即“提高认识，完善体制，规范机制，建立体系，加大力度，强化职能”。一、转变 In recent years, with the development of economy and society, the extra-budgetary funds are increasing rapidly. In order to strengthen the construction of financial resources, improve macroeconomic regulation and control and strengthen financial management, Hailun City has boldly reformed its extra-budgetary capital management system since the second half of 1996 . The practice of the city can be summarized into six sentences, namely “to raise awareness, improve the system, standardize the mechanism, establish a system, intensify its efforts and strengthen its functions.” First, change