预算外资金的管理，一直是财政工作的难点，如果管理不力必然会导致资金计划失控，消费基金大增，社会财力分配不公，损失浪费严重，腐败现象滋长等违纪问题的发生．因此改革其管理办法和管理体制是当前亟待解决的问题．最近国务院发布了《关于加强预算外资金管理的决定》（以 The management of extra-budgetary funds has always been a difficult task in the financial sector. If the management is ineffective, it will inevitably lead to the out-of-control of capital plans, the soaring consumption funds, the unfair distribution of social and financial resources, the serious loss and wastage, the growth of corruption and other disciplinary problems. Therefore, reforming its management methods and management system are the urgent problems to be solved. Recently, the State Council promulgated the “Decision on Strengthening Management of Extrabudgetary Funds”