标题:机关、事业单位“自有资金”是什么性质？算财政性资金吗？。内容:<section style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; color: rgb(122, 68, 66); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-family: 宋体, SimSun; font-size: 20px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">机关、事业单位“自有资金”是什么性质？算财政性资金吗？</span></strong></span><br style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><p><section data-support="96编辑器" data-style-id="41875" style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px; padding: 15px; outline: 0px; box-sizing: border-box; background-color: rgb(247, 247, 247); visibility: visible; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; font-size: 14px; letter-spacing: 2px; line-height: 1.75; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="padding: 0px; outline: 0px; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">答：</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">行政机关、事业单位的所有资金（包括经营性收入），都属于财政性资金。“预算外资金”“自有资金”这些概念早已经不存在。<br style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="padding: 0px; outline: 0px; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">什么是财政性资金？《政府采购法实施条例》第二条规定，政府采购法第二条所称财政性资金是指纳入预算管理的资金。以财政性资金作为还款来源的借贷资金，视同财政性资金。<br style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="padding: 0px; outline: 0px; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">尽管《政府采购法实施条例》明确了什么是财政性资金，但是部分从业者依然认识比较模糊。2010年，财政部发布的《关于将按预算外资金管理的收入纳入预算管理的通知》（财预〔2010〕88号）明确，从2011年1月1 日起，将按预算外资金管理的收入（不含教育收费）全部纳入预算管理。2014年，修订后的《预算法》规定，政府的全部收入和支出都应当纳入预算。预算包括一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算。根据《行政单位财务规则》（财政部令第71号），行政单位的各项收入应当全部纳入单位预算，统一核算，统一管理。收入是指行政单位依法取得的非偿还性资金，包括财政拨款收入和其他收入。根据《事业单位财务规则》（财政部令第68号），事业单位应当将各项收入全部纳入单位预算，统一核算，统一管理。收入是指事业单位为开展业务及其他活动依法取得的非偿还性资金，包括财政补助收入、事业收入、上级补助收入、附属单位上缴收入、经营收入、其他收入。<br style="margin: 0px; padding: 0px; outline: 0px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="padding: 0px; outline: 0px; clear: both; min-height: 1em; text-indent: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">因此，考查行政机关、事业单位的资金性质，是否属于财政性资金，并不是考查其来源，而是看其是否纳入预算管理，综上所述，行政机关、事业单位的所有资金（包括经营性收入），都属于财政性资金。<br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><section style="margin: 0px; padding: 0px; outline: 0px; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">各级国家机关、事业单位和团体组织动用资金采购依法制定的集中采购目录以内的或者采购限额标准以上的货物、工程和服务的，都应当适用政府采购。</span><br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/><br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section><section style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; color: rgb(122, 68, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">法律依据</span></strong><br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">《预算法》第四条 预算由预算收入和预算支出组成。政府的全部收入和支出都应当纳入预算。</span><br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;">《事业单位财务规则》（财政部令第8号）第十三条 事业单位的各项收入全部纳入单位预算，统一核算，统一管理。</span><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 20px; font-family: 宋体, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></section><section style="margin: 0px 0px 24px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="padding: 0px; outline: 0px; clear: both; min-height: 1em; text-align: right; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; font-size: 13px; font-family: 宋体, SimSun; color: rgb(136, 136, 136); box-sizing: border-box !important; overflow-wrap: break-word !important;">（来源：采购学园特别授权）</span></p></section></p><p><br/></p>