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江蘇師範學院經過總路綫學習和貫徹增產節約運動以後,由於學校領導的重視,在貫徹財務工作為教學服務、保證教學和事業的物質需要方面,有了明顯的改進與提高。茲將該院一九五四年前三季度財務工作的主要情况與問題簡要介紹於後: 經费使用和財務管理工作有改進 一、保證教學物質需要與合理供應,節省一切可以節省的開支,基本上掌握了「重點使用,合理使用,節約使用」的原則。江蘇師範學院一九五四年在增班教學設備費掌握上,重視計劃使用原則,抓緊「編造预算一定要有根據」的關鍵,通過一系列的大小會議貫徹到用錢單位;並根據行政上初步掌握的情况作了大體上的分配,使他們心中有數,因此各教學單位一般都能從實際出發編造計劃,克服了過去「漫天討價,就地還錢」的倾向。预算成立以後,又經深入了解情况,舆各教學單位具體協商,將目前暫不需要購買的大小儀器四十三件去掉,並減去可在經常教學行政費或一般臨時費項下開支的一、〇〇〇餘萬元(舊幣),以上共减少一二一、八〇〇餘萬元(舊幣),佔核定預算百分之二十强。其中避免重複購置的八、一〇〇餘萬元(舊幣)。原有設備可以合用、利用、代用、少用的都堅决不辦或少辦。相反的,因教學確實需要,而在編造預算時漏列的設備費,在核定預算時都給補上了,這項佔核定預算的百分之八。五强。上述數字表明:執行預算的結果雖然有些數字原來編列過大,某些項目比原预算有所增減,但由於保證教學需要合理供應的同時還注意節省開支,因而就使有限的教學設備费得到合理有效的使用。二、由於該院正確地執行了年度預算,因此一九五四年年度預算截至九月底已完成了百分之五十八·一九。從該院事業計劃和教學計劃完成以及經費開
After learning and implementing the campaign of increasing production and saving energy, Jiangsu Teachers College, due to the leadership of schools, has made significant improvements and improvements in implementing financial services for teaching and ensuring the material needs of teaching and career. I will briefly introduce the major situations and problems of the financial work of the hospital in the first three quarters of 1954. There are improvements in the use of funds and financial management. I. To ensure that the teaching material needs and supplies reasonably, saving all the expenses that can be saved, Basically, we have mastered the principle of “using keyly, using reasonably and economically”. In 1954, Jiangsu Teachers College grasped the principle of planning and using education by stepping up the teaching and learning expenses for additional classes and stepped in with the key to “making the budget must be based on”. Through a series of conferences and meetings, The preliminary grasp of the situation has been largely distributed so that they have a good idea. As a result, all teaching establishments, in general, are able to draw up plans from the reality and overcome the tendency of “over the haze bargaining and repayment on the spot” in the past. After the establishment of the budget, with in-depth understanding of the situation, various teaching and administrative units have conducted specific consultations to remove 43 pieces of equipment, which are currently not required to be purchased, minus one that can be expensed under the regular administrative expenses or general temporary expenses Over 100,000 yuan (old coins), the above total reduction of 121, 80 million yuan (old currency), accounting for 20% of the approved budget. Which avoid duplication of purchase eight hundred thousand yuan (old). The original equipment can be combined, use, substitute, less used are determined not to do or less. On the contrary, because the teaching really needs it, the equipment cost that was missed when making the budget was reimbursed for the approved budget, which accounted for eight per cent of the approved budget. Top five. The above figures show that while some of the results of the implementation of the budget were originally overstated and some were slightly higher or lower than the original estimate, the limited cost of teaching equipment was justified by ensuring that teaching required a reasonable supply while also saving on expenses Effective use. Second, as the hospital properly implemented its annual budget, the annual budget for 1954 has completed 58.19% as of the end of September. From this hospital business plan and teaching plan completion and expense opening