论文部分内容阅读
一、预算外资金的范围。预算外资金是指政府部门、事业单位和社会团体为履行行政职责和管理职能以及为社会提供特定服务,依据国家法律、法规和规章而收取的未纳入国家预算管理的财政性资金。包括:行政性收费、事业性收费、基金(含资金、附加等)、国有资产出租收益及变价收入、集中下级(所属)单位分成(上缴)收入、损赠(赞助)收入,以及其它未纳入预算管理的财政性资金。
First, the scope of extrabudgetary funds. Extra-budgetary funds refer to the fiscal funds that are not included in the state budget management collected by government departments, public institutions and social organizations for the performance of their administrative functions and management functions and for the provision of specific services to the community according to the laws, regulations and rules of the state. Including: administrative fees, business fees, funds (including funds, additional, etc.), state-owned assets rental income and variable income, lower (subordinate) unit into (turned over) income, donation (sponsorship) income, and other not included Budget management of the financial funds.