2004年,非税收入已经逐渐取代预算外资金管理模式。尽管当前非税收入的管理已经取得了一定的成效,在很大程度上面推进了财政收入管理机制的完善。然而在实际的操作和管理过程当中仍然存在着许多问题,本文结合个人在实践工作过程当中的经验总结,就我国非税收入管理存在的问题展开探讨,并提出具有针对性的改革对策,希望能够起到抛砖引玉的作用。 In 2004, non-tax revenue has gradually replaced the extra-budgetary fund management mode. Although the current non-tax revenue management has achieved some success, to a large extent promoted the improvement of the fiscal revenue management mechanism. However, there are still many problems in the actual operation and management process. Based on the experience of individuals in the process of practical work, this article discusses the problems existing in the management of non-tax revenue in our country and puts forward some corresponding reform measures in the hope of achieving Play a valuable role.