预算外资金支出管理分析  

Supervision of the Expenditure of Extra-Budget Funds: An Analysis

作　　者：刘颖[1] 

机构地区：[1]东北财经大学财政系,辽宁大连116025

出　　处：《沈阳师范学院学报（社会科学版）》2002年第3期25-27,共3页Journal of Shenyang Normal University(Social Sciences Edition)

摘　　要：长期以来 ,预算外资金的管理一直是困扰财政支出管理的问题 ,因此 ,必须对其进行改革。预算外资金支出管理改革的当前模式应当是 :规范市场经济中政府的分配职能及其各级政府职能的划分。The supervision of extra budget funds has always been a problem perplexing the management of financial spendiong. It urgently needs innovation. The present mode of innovation for the expenditure of extra budget funds should be the regulation of the allocation function of the government in market economy, and the division of the function of various levels of governments.

关 键 词：预算外资金支出 管理 政府职能 

分 类 号：F811.3[经济管理—财政学]