近年来,我国在非税收入监督方面逐步实现了从“预算外资金”到“非税收入”的转变,初步建立了非税收入的监督审查制度和监督稽查制度,非税收入监管工作取得了一定成绩。然而,由于一些体制性因素的制约,非税收入监督还存在一些问题,突出表现为监管主体多头化,监督责任不清,“缺位”、“越位”现象十分普遍; In recent years, China has gradually realized the transition from “extra-budgetary funds ” to “non-tax revenue ” in the supervision of non-tax revenue, and initially established the supervision and inspection system and supervision and inspection system for non-tax revenue, Regulatory work has made some achievements. However, due to the restriction of some institutional factors, there are still some problems in the supervision of non-tax revenue, which are manifested as the prolongation of supervision subject, unclear supervision responsibility, the phenomenon of “absence” and “offside”