十多年来,我国政治经济体制改革日趋深入,目前在处理国家各级政府之间的财政分配关系上开始试行“分税制”;在处理国家与国营企业之间的财政分配关系上开始试行“税利分流”;作为文教行政财务管理体制改革的主要内容,文教行政事业单位通过创收开始逐步由全额预算管理向差额预算 In the past decade and more, the reform of China’s political and economic system has been deepening. At present, the “tax-sharing system” has been tentatively piloted in handling the financial distribution relations among the various levels of government in the country. The “taxation and profit-sharing system” has been piloted in handling the fiscal distribution between the state and state-owned enterprises. Diversion "; as the main content of the cultural and educational administrative and financial management system reform, cultural and educational administrative institutions through the revenue-generating began gradually from the full budget management to the balance of budget