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为了加强社会文教行政单位预算管理,1992年1月9日财政部以(92)财文字第004号文印发《社会文教行政单位预算支出定额制定规则(试行)》现将规则全文刊登如下: 为了加强社会文教行政单位预算管理,科学合理地分配预算资金,提高资金使用效益,促进事业发展和行政工作任务的完成,制定本规则。一、制定预算支出定额的原则预算支出定额是单位预算支出的指标额度,是财政部门和主管部门分配预算指标,检查、考核预算执行情况的依据。制定预算支出定额应遵循以下原则: (一)保证行政工作完成、促进事业发展的原则。制定预算支出定额应使单位开展行政工作和业务活动的合理资
In order to strengthen the budget management of social culture and education administrations, the Ministry of Finance (MOF) published the “Rules for Setting Budget Expenditure for Social Cultural and Educational Administrations (Trial)” (92) Cai Wen Zi No. 004 on January 9, We will strengthen the budgetary management of social cultural and educational administrative units, allocate budget funds scientifically and reasonably, raise the efficiency of using funds, and promote the development of the cause and the completion of administrative tasks. These rules are formulated. I. Establishing the Principle of Budget Expenditure Quotas Expenditure of budget expenditures is the quota of the unit budget expenditures and is the basis for allocating budget targets by the financial departments and competent departments to inspect and evaluate the implementation of the budget. The formulation of budget expenditures should follow the following principles: (A) to ensure the completion of administrative work to promote the development of the principle. Setting a fixed budget expenditure should make the unit to carry out administrative work and business activities of reasonable funds