浅谈事业单位预算外资金管理

To discuss the management on capital over budget in nonprofit organizations

预算外资金是国家机关、事业单位和社会团体为代行政府职能,依据国家法律法规和具有法律效力的规章而收取、提取和安排使用的,未纳入国家预算管理的各种财政性资金。部门和单位上缴财政专户的预算外资金,必须按财政部门规定的时间及时缴入财政部门在银行开设的预算外资金专户,不得拖欠、截留和坐收坐支。严格实行收支两条线管理。

Capital over budget are all kinds of financial capital without bringing into budget management, that is state departments, nonprofit organizations and social organizations collect, draw and arrange according to state laws and codes, regulations with force effect on behalf of the government. Departments and units have to turn in capital over budget of financial special account to capital over budget special account which is set by financial departments in the bank by the financial department stated time, without being delayed, remained and using collected cash for payment. Strictly manage according on two lines of income and expenses.