建国以来，我国财政预算外资金管理几经变革，在管理上逐步走上正轨，在经济建设中发挥了重要作用。但长期以来，预算外资金管理尚有不尽人意之处，存在一些问题，如政策不够统一稳定，财政职能相对弱化，预算外资金管理与现行财务会计制度之间存在一些矛盾等。本文从预算外资 Since the founding of the People’s Republic of China, the management of China’s extrabudgetary funds has undergone several revolutions and gradually stepped up in management. It has played an important role in economic construction. However, for a long time, the management of extra-budgetary funds still has unsatisfactory results. Some problems exist, such as the unification and stability of policies, the relative weakening of the financial functions, and some contradictions between the management of extra-budgetary funds and the current financial accounting system. This article from the budget of foreign investment