鄂伦春自治旗财政局从２０００年起对全旗预算外资金管理理顺新思路，推行新办法，为实施综合财政预算、实行“收支两条线、票款分离”打下了良好的基础，其主要做法是： 一、转变思想观念 新会计制度出台以前，国家对预算外资金界定为“按国家政策规定征收，所有权、使用权归? Oroqen Autonomous Banner Financial Bureau has since 2000 streamlined the administration of new ideas for the administration of extra-budgetary funds in the entire county and implemented a new approach that laid a good foundation for the implementation of a comprehensive budget and the implementation of the separation of receipts and payments and the separation of fares. The main approach is: First, change the concept of ideas Before the introduction of the new accounting system, the state defined extra-budgetary funds as “levied according to state policies and regulations, ownership, use of the right?”