预算外资金

论强化高校预算外资金的管理

On intensifying management of the extrabudgetary funds of Shanxi Agricultural University

加强预算外资金管理

Tighten control over extrabudgetary funds

经合组织（OECD）在ChinainFocus上表示：到目前为止，向内需转型的调整反映的几乎完全是公共基础设施投资的强劲增长，这些投资都是由预算外资金支撑的。

The Organisation for Economic Co-operation and Development made the point in China in Focus : thus far , the adjustment towards domestic demand has almost entirely reflected strong public infrastructure investment that has been financed off-budget .

加强高校预算外资金的管理和监督

Strengthen Control and Supervision on Extra-budgetary Fund in Colleges and Universities

谈预算外资金对政府职能的影响

On the Effects of Capital beyond Budget toward the Governmental Function

高等院校预算外资金管理与监督之我见

Views on the Management and Supervision of Extra-budgetary Funds in Higher School

在市场经济国家，预算外资金绝对属于政府性资金。

In market country , ex-budgetary funds dominantly belonged to government funds .

鸡西市预算外资金规范化管理对策研究

Research of Standardized Management of the Extra-Budgetary Funds in Jixi

新形势下预算外资金的调控对策

The Supervisory Policies for Extra-Budgetary Funds under New Situation

我国预算外资金问题的研究

Research on the Extra - budgetary Fund of China

第一，预算外资金的属性问题。

First , ex-budgetary funds properties problems .

教育领域的预算外资金有效地弥补了预算内资金的不足，但也存在诸多的问题。

While extra-budgetary funds effectively suffice the inadequacy of budgetary funds , it contains various problems .

预算外资金淡出与政府非税收入的规范管理

Gradual Retreat of " Extra-budgetary Funds " and Standard Management of " the Government 's Non-tax Income "

严格财经纪律，规范和加强预算外资金管理。

Financial and economic discipline should be strict and management of extra-budgetary funds should be standardized and tightened .

浅谈事业单位预算外资金管理中美政府与非营利组织会计准则体系比较研究

To discuss the management on capital over budget in nonprofit organizations Sino-American Comparative Study on Government and Nonprofit Organization Accounting Standards System

本文通过分析预算外资金的概念、性质、作用，介绍如何加强预算外资金的管理。

This article introduces how to strengthen the management of capital out of budget by analyzing its conception , property and function .

第二部分从教育领域预算外资金的规模、筹集、使用三大方面详细阐述了教育领域预算外资金存在的各种问题。

Part two elucidates the various problems of extra-budgetary funds in education from the aspects of its scale , collection , and utilization .

随着近几年预算外资金的猛增，高校在预算外资金的筹集、使用方面出现了许多“混、乱、差”问题。

Along with the rapid increase of extra-budgetary funds , colleges and universitieshave seen a lot of problems in raising and using such funds .

是营林生产投资建设资金，不属于行政事业性收费，也就不应混同一般预算外资金管理看待，成为税政指认的课税对象。

It is a fund of forestry investment rather than an administrative fee . Therefore , it should not be taxed as other management fees .

该计划的实质是利用政府的预算外资金，高价（双倍或更高的价格）购入银行的问题资产。

The plan 's essence is to use government off-budget money to overpay for banks ' toxic assets , perhaps by a factor of two or more .

将收费改为税收，它是一种整顿“预算外资金”、规范政府收入机制的有效措施。

In all , we convert fare to tax revenue , which is a good measure to renovate " Ex-budget Fund " and to strengthen government income mechanism .

预算外资金在搞活经济、促进各项事业建设和发展、振兴地区经济等起到了举足轻重的作用。

The capital out of budget plays a decisive function in the aspects of enlivening the economy , promoting the development of all causes and vitalizing regional economy .

在考虑我国预算外资金后，我国总体财政模式从生产性转入了政府消费性，这标志着我国财政支出结构恶化的趋势。

After taking extra-budgetary public expenditure into consideration , the total finance model of China has transformed to government-consuming model , this signified the deterioration of the national public expenditure structure .

同时从加强政府预算外资金管理、完善转移支付体系、政策协调与配合上提出相应对策建议。

At the same time , this paper puts forward corresponding countermeasures in terms of strengthening the management of extra-budgetary fund , improving transfer payment system , and policy coordination and cooperation .

本文对集中核算形式下高校预算外资金管理进行了分析，指出了高校集中核算形式下对预算外资金实施内部审计的必要性，并提出了高校集中核算形式下预算外资金内部审计的策略。

After analysing funds out of budget in centralized accounting universities , this paper points out that it is necessary to audit their funds out of budget , and raises the basic scheme to enforce internal audit .

第一部分是教育领域预算外资金的概述，描述了其与国家整个预算外资金的关系，充分说明了其在国家总体预算外资金的重要地位，并对其进了科学的分类。

Part one is a general review of extra-budgetary funds in the field of education , which concerns the significance of its in the entire state extra-budgetary funds , demarcation and classification of extra-budgetary funds in education .

预算外资金支出管理改革的当前模式应当是：规范市场经济中政府的分配职能及其各级政府职能的划分。

The present mode of innovation for the expenditure of extra budget funds should be the regulation of the allocation function of the government in market economy , and the division of the function of various levels of governments .

政府非税收入，这一概念代替已使用20多年之久的预算外资金，一经提出便引起了学术界及各级管理决策部门的广泛关注。

Government non-tax revenue , a new concept taking the place of extra-budgetary funds which has been retained for over twenty years , once raised , has aroused widespread concern in academia and all levels of management decision-making departments .

针对高等院校预算外资金管理与监督中存在的问题，提出加强管理与监督的重要性，并对加强管理与监督的途径进行了探讨。

In accordance with the problems existing in the extra-budgetary funds management and supervision of universities , this paper raises the significances of improving the management and supervision , also the ways to do it are discussed in this paper .

第三，由于前述两个原因，直接导致第三个方面，由于预算外资金收入的便利性、支出的随意性，预算约束力不足，使地方政府越来越依赖于预算外资金的增长。

Third , The above two reasons directly lead to the third aspect , because the convenience of ex-budgetary revenues , the haphazard of expenditure , and the soft budgetary restrain , which made local governments more and more depended on ex-budgetary funds increase .