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国务院《关于加强预算外资金管理的决定》（国发［1996〕29号）和财政部《预算外资金管理实施办法》明确了预算外资金归国家所有、归政府使用、归财政管理，对预算外资金的管理提出了更高的要求．与此相适应．预算外资金的会计核算也就面临许多新的课题。在国务院29号文件下发?
The State Council’s “Decision on Strengthening the Management of Extra-budgetary Funds” (Guo Fa [1996] No. 29) and the “Measures for the Administration of Extra-budgetary Funds Management” issued by the Ministry of Finance make it clear that extra-budgetary funds are owned by the state, governed by the government, governed by finance, Management of foreign funds put forward higher requirements. With this fit. Accounting of extra-budgetary funds also faces many new topics. Issued on the 29th document of the State Council?