【 摘要 】预算外资金是政府财政资金的重要组成部分。在我国，预算外资金作为不纳入预算管理，却用于满足政府履行其职能需要的财政性资金，形成于新中国成立初期，至今它已经历了60年的发展和变化。纵观预算外资金产生和发展的历史，我们不得不承认预算外资金在我国的经济发展中曾经起到了十分积极的作用，功不可没。但是随着国家与国有企业分配关系的调整，政府职能的不断扩大，财政收支矛盾的突出以及税权集中与事权分散矛盾的日益加剧，导致了预算外资金的快速增长，由此也暴露了越来越多的问题。因此随着国家对预算外资金的严格控制管理以及我国社会主义市场经济的进一步完善，政府与企业职能的分离，政府规范的收入机制的建立，政府分配格局的形成，预算外资金必将完成它的历史使命，经过一个漫长的发展过程而退出历史舞台。

【 关键词 】预算外资金 预算制度 财政体制 经济体制改革

Abstract： As an important part of the government funds,off-budget funds are not included in the government’s budget,but it was managed by the government to perform its functions to meet the needs of the financial capital,it has gone through 60 years of development and changes since formed in early stage when the state was established.Take a wide view of the existence and development of off-budget funds;we have to acknowledge that it has made very positive and indispensable influence to the economic development of our country.However,adjustment in the distribution of responsibility between country and state-owned enterprise,increasing expansion of the government function,and the imbalance of financial statements and conflicts between centralized tax jurisdiction and dispersed routine power,lead to the increase in off-budget funds,which reveals mounting problems.Therefore,following the strict national management control on off-budget funds and the further advancement of socialism in China,as well as a division of responsibilities between government and corporates,and the establishment of a standard government income mechanism which forms a government allocation system,we foresee an end to the off-budgetary funds after its long history of development.

Key words： off-budgetary funds,budget system,fiscal system,reform of the economic system

预算外资金是政府财政资金的重要组成部分，主要是指国家机关、事业单位、社会团体、具有行政管理职能的企业主管部门和政府委托的其他机构，为履行或代行政府职能，依据国家法律、法规和具有法律效力的规章而收取、提取、募集和安排使用，未纳入财政预算管理的各种财政性资金（谢旭人,2009）。 wVWgKnyPsMP44QaVDWJTE8R8x3NGoYShx0uzbpkPvQIS2GH7NgX4nQrj2hgwjiIb