目前,行政事业单位的财务管理方式有全额管理、差额管理、自收自支管理、事业单位企业化管理、民办公助管理、以及在全额管理中又将预算内外资金分别管理等。但是仍有一些资金来源不适合采用上述管理方式,例如目前在全额管理的公办学校中,采取集资、捐资、代培、勤工俭学、科研服务等多渠道筹措教育经费,对这些收支我认为可以考虑采取“以收抵支”管理方式进行管理。其收入用“抵支收入”科目进行核算,以区别于“拨入经费”;其支出反映在“经费支出”科目中,但不计算银行支出数。这个做法的好处是:(1)收入不上交,单位看得见,摸得着,感到放心。(2)预算内外支出一 At present, the financial management methods of the administrative units include full management, balance management, self-supportive management, institutionalized management of public institutions, management of private-owned public subsidies, and separate management of internal and external budgetary funds in full management. However, some sources of funding are still not suitable for the above management methods. For example, in the fully-managed public schools, education funding is raised through various channels such as fund-raising, donation, on behalf of training, work-study programs and scientific research services, which I think can be considered Take “to receive payment” management approach to management. Its revenue is accounted for as “offset income” subjects to distinguish it from “appropriated funds”; its expenditures are reflected in “expenditures on expenditure” but not on bank expenditures. The benefits of this approach are: (1) income is not paid, the unit can see, feel, feel relieved. (2) Expenditure both inside and outside of the budget