| 1. | Tighten control over extrabudgetary funds
加强预算外资金管理 |
| 2. | Positive analysis and policy suggestions on management of out - of - budget funds in china
我国预算外资金管理的实证分析与政策建议 |
| 3. | In fact , it has the same concept as “ extra - budgetary fund ” which was universally used before the year 2001
在2001年以前广泛使用的是预算外资金的概念。 |
| 4. | An enterprise or public institution shall pay its fines from its own funds , all - in budget expenses or funds that are not included in the budget
企业、事业单位的罚款应当在自有资金、预算包干经费或者预算外资金中支出。 |
| 5. | Improving the work for handing over administrative charges and incomes from fines and confiscations to the state treasure and to the special account for non - budgetary financial funds
三、加强行政性收费和罚没收入上缴国库或财政预算外资金专户的工作。 |
| 6. | Transforming funds allocated from the special account for non - budgetary financial funds to " private savings " of units , or converting the funds to uses not set by the state , is prohibited
不得将财政预算外资金专户核拨的经费转作单位“小金库”或用于国家规定以外的开支。 |
| 7. | During the transforming period of economic system , the outer supervision and the binding facilities lag behind , and the management of fund is in chaos , and the accounting information is often false
它是在我国经济体制转轨期间，外部监督与约束手段严重滞后，预算外资金管理混乱，会计信息失真现象比较普遍的情况下产生的。 |
| 8. | Article 16 audit institutions shall exercise supervision through auditing over the budget implementation , final accounts and management and use of extra - budgetary funds of departments ( including units directly subordinate to them ) at the corresponding levels and of the people ' s governments at lower levels
第十六条审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及预算外资金的管理和使用情况，进行审计监督。 |
| 9. | Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts . when it needs to purchase goods or pay for the labors , the budgeting unit should apply and the treasury - disbursing department will audit the application . then the fund is directly transferred to the applicant
国库集中支付制度，也叫国库单一账户制度，是改变现行的财政资金层层拨付方式，将政府的所有财政性资金（包括预算内资金和纳入预算管理的预算外资金）集中在人民银行或指定代理银行开设的国库单一账户上，所有预算单位需要购买商品或支付劳务款项时，由预算单位提出申请，经国库支付机构审核后，将资金直接从单一账户支付给收款人的制度。 |
