行政收费资金是指因行政收费而形成的货币收入,作为地方财政预算内外资金的重要组成部分,已成为各级政府除税收以外重要的财政资金来源之一,对解决我国税收收入供给与财政公共支出需求之间的缺口,鼓励地方政府聚财、理财的积极性和主动性等方面发挥了重要作用。如果缺乏有效的规范和管理, As an important part of local and local governments’ budgetary funds, it has become one of the important sources of fiscal funds for all levels of government except taxation. It is of great importance to solve the problem of the tax revenue supply in our country and public finance The gap between spending needs, to encourage local governments to gather money, money management initiative and initiative played an important role. Without effective regulation and management,