试论地方预算外资金的管理周继良规范地方预算外资金的管理，是对地方政府各部门或单位之间既得利益的重新分配，关系到市场经济下政府内部的管理秩序和社会分工效能。更为重要的是，地方预算外资金的规范化管理，不仅是进一步完善省以下分税制、振兴地方财政的现实选择，... On the management of local extrabudgetary funds Zhou Jiliang standardizes the management of local extrabudgetary funds, which is the redistribution of vested interests among the various departments or units of local governments and the management order and social division of labor functions within the government in a market economy. More importantly, the standardized management of local extrabudgetary funds is not only a practical option for further improving the tax-sharing system under the provincial government and revitalizing local finance, ...