近年来,各地、各部门都把加强预算外资金管理作为从源头上预防和治理腐败的重要措施来抓,严格实行“收支两条线”的规定,取得了比较明显的效果。但在对预算外资金实行财政专户管理中,也出现了一些新的问题,应引起有关部门的重视。一是财政专户成为违规收费的“避风港”。目前, In recent years, all localities and departments have taken the management of extrabudgetary funds as an important measure to prevent and control corruption from the source. The strict implementation of the “two lines of revenue and expenditure” has yielded obvious results. However, some new problems have also emerged in the administration of special accounts for extra-budgetary funds, which should arouse the attention of relevant departments. First, the financial account has become a “safe haven” for illegal fees. Currently,