山西省财政厅结合本省实际情况,制定下发了《山西省事业单位预算外资金实行抵支收入财务管理实施意见》。主要内容包括: 1.各事业单位要在上年决算的基础上,坚持量入为出,收支平衡的原则,年初编报当年预算外资金(事业收入,下同)收支计划和申报抵顶经费数额。 2.财政部门对事业单位编报的预算外资金收支计 Shanxi Provincial Department of Finance combined with the actual situation in the province, formulated and issued << Shanxi Province, the implementation of the non-budgetary funds to offset the implementation of the financial management of the views. The main contents include: 1. All public institutions shall, on the basis of the final accounts of the previous year, insist on the principle of “counting in and out of balance of payments”, and at the beginning of the year, compile and compile the plans for the expenditures and expenditures of extra-budgetary funds (business income and the same below) . 2. The financial department shall compile the income and expense of extra-budgetary funds compiled by institutions