随着经济体制、科技体制、教育体制改革的深入发展,商业系统高等学校的资金来源也发生了变化,由原来国家财政拨款的单一形式,发展成为国家财政拨款和多渠道筹集资金的多种形式。而且,高等学校预算外资金的收支呈现出日益扩大的趋势。许多高校近几年来,委托办学收入、自费生缴纳学费收入和各项生产劳动、社 With the deepening development of economic system, science and technology system and education system reform, the capital sources of higher education institutions in commercial systems have also changed. From the single form of the original state financial allocation, it has developed into various forms of state financial allocation and multi-channel fund-raising . Moreover, extra-budgetary funds in colleges and universities have shown an increasingly widening trend. Many colleges and universities in recent years, commissioned by the school income, tuition fees paid by their own students and the production of labor, social