一、强化行政事业性收费开支管理的必要性广东自1985年以来,已先后对行政事业性收费进行了两次清理整顿,并以《广东省行政事业性收费管理暂行条例》(以下简称《条例》)的形式纳入物价部门管理,从而使这一收费有了法规依据。但由于在《条例》中明确纳入物价管理的仅仅是收费项目和收费标准,也就是说只管了收,未管住支(收费的开支仍由收费单位自行管理),这就使得收费单位有机可乘。1990年以来全省清理整顿行政事业性方面乱收费的情况表明:行政事业 I. Strengthening Necessity of Management of Administrative Paying Expenses Since 1985, Guangdong has successively cleaned up and rectified administrative fees and charges. Guangdong Provincial Bureau of Taxation has set forth the “Administrative Provisions on Administrative Charges in Guangdong Province” (the “Regulations ”) Into the price department management, so that there is a legal basis for this charge. However, since the explicit inclusion of price management in the “Regulations” is only a fee item and a charging standard, that is to say, despite the collection and uncollectible expenses (the expenses of which are still managed by the charging unit), the charging unit is organic Multiply Since 1990, the situation of indiscriminate charges in the clean-up and rectification of administrative work in the whole province shows that: administrative work