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预算外资金是按照国家的有关政策和规定,由单位自行组织收入,自行安排支出,自行管理,单独进行核算,不纳入国家预算的资金。十年改革,使公共图书馆由传统地依赖财政预算拨款,转为由财政拨款和充分利用自身优势,大力开展“以文养文”、“多业助文”,给公共图书馆带来了大量的预算外收入。如,我省公共图书馆系统1985年~1989年间的以文养文收入以年均30.97%的速度增长,为发展事业,弥补经费不足,改善职工福利,起到了很大的作用。由此,如何组织、管理,运用好这部分资金,也就成为一个比较迫切的问题。我认为主要应抓好以下几个方面:
Extrabudgetary funds are organized according to the relevant policies and regulations of the state, and the units themselves organize their own income, arrange expenditures on their own, manage on their own, separate accounting, and funds not included in the state budget. Ten years of reform have led public libraries to rely on budgetary allocations traditionally and turn them into financial allocations and making full use of their own advantages. Vigorous efforts have been made to bring “literate articles” and “multi-sector aids” to public libraries A lot of extra-budgetary income. For example, the revenue of the public library system in our province from 1985 to 1989 grew at an average annual rate of 30.97%, playing a significant role in developing the cause, making up for the lack of funds, and improving the welfare of staff and workers. Therefore, how to organize, manage and make good use of this part of the funds has also become a pressing issue. In my opinion, we should mainly grasp the following aspects: