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学校实行预算包干已经多年,各部门在包干的具体形式上想了一些办法,但效果不很理想,随着教育体制和工资、奖励制度的改革、旧的预算包干办法已不适应变化发展了的情况,有必要进行改革。目前各部门采用的预算核定方法主要有:(1)“基数法”、“水平法”。其主要缺陷是:事业经费与事业任务完全脱钩,容易造成苦乐不均。(2)“基数加发展法”。这种办法虽然使新招的学生人与经费挂钩,但有两个明显的缺陷:一是“基数”本身不合理;二是学校减少招生,仍可得到“基数”,招生越少,节约的经费越多,从中提取的福利和奖励基金也越多。(3)“定额法”。即根据学生人数,教职工人数、修缮面积、取暖面积等
The implementation of the budget package has been carried out in schools for many years. Various departments have come up with some solutions to the specific form of contract but the effect is not very satisfactory. With the reform of education system and salary and reward system, the old budget package approach has not adapted to the change and development Situation, it is necessary to carry out the reform. Currently approved by the various departments of the budget are: (1) “Cardinality Law”, “Horizontal Law.” Its main flaw is: career funds and career tasks completely decoupled easily lead to uneasy and bitter. (2) “Cardinality and Development Law.” Although this approach pedestrians of the newly recruited students to fund their expenditures, there are two obvious flaws: First, the “base” itself is unreasonable; second, school enrollments can still be reduced by “cardinal numbers” The more you spend, the more welfare and rewards funds you draw. (3) “quota method.” That is based on the number of students, faculty, repair area, heating area