预算外资金属于非税收入,过去归政府及事业单位自收自支,存在很多问题。应当以政府非税收入方式纳入统一管理,实行收支两条线,改变乱收费现象,统一票据,健全公共财政制度、增强资源优化配置与高效使用水平。 Extrabudgetary funds are non-taxable income. In the past, the government and public institutions were left with their own expenses. There were many problems. The government should adopt the principle of non-tax revenue into unified management, implement the two lines of revenues and expenditures, change the phenomenon of indiscriminate charging, unify bills, improve the public finance system, and enhance the optimal allocation of resources and the efficient use of resources.