论文部分内容阅读
为适应经济体制改革的新形势,从1980年开始,高等教育事业费试行了“预算包干、节余留用”的办法,代替了过去的年终结余收归财政的办法。这是学校预算管理的一项重要改革。
In order to adapt to the new situation of economic reform, since 1980, higher education undertakings have tried the “budgetary plan and savings” in place of the past fiscal year-end balance. This is an important reform of school budget management.