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建国以来,国家对单位预算的管理形式有全额管理、差额管理和自收自支管理三种,经国务院批准,1996年10月22日财政部8号令颁发的《事业单位财务规划》中取消了这三种形式,因而国家对学校是“实行核定收支,定额或者定项补助,超支不补,结余留用的预算管理办法”。因此,《中小学财务制度》规定,国家将根据教育事业发展计划和学校特点,对学校实行“核定收支、定额或者定项补助、收支不补、结余留用”的预算管理办法。定额或定项补助标准根据中小学校特点、收支状况、事业发展计
Since the founding of the People’s Republic of China, the state’s management of the unit’s budget included three types of total management, differential management, and self-collection and self-support management. With the approval of the State Council, the “Financial Plan for Institutions” issued by Order No. 8 of the Ministry of Finance on October 22, 1996 was cancelled. Because of these three forms, the state is “a budgetary management method for the implementation of approved income and expenditure, fixed or fixed subsidies, over-expenditure, and non-complementary balances and retention.” Therefore, the “Primary and Secondary Financial System” stipulates that the state will implement budgetary management measures for “accepted revenues and expenditures, quotas or fixed-item subsidies, income and expenses are not paid, and balances are retained” for schools according to the education development plan and school characteristics. The fixed or fixed subsidies are based on the characteristics of primary and secondary schools, income and expenditure, and business development