设立社会文教行政周转金,是十一届三中全会以后文教行政财务转变理财方式的一项重要改革。1984年以前,部分省市根据社会文教事业的发展和财政状况,以及深化经济体制改革发展要求,借鉴支农周转金、企业周转金等其 The establishment of a social working education administrative working capital fund is an important reform that has changed the financial management mode of the cultural, educational and administrative departments after the Third Plenary Session of the 11th Central Government. Before 1984, some provinces and municipalities, basing themselves on the development and financial conditions of social cultural and educational undertakings and the requirements of deepening the reform and development of the economic system, learned from the supportive working capital and enterprise working capital