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当前各县市技工学校的主要资金来源是学生的委托培训费,它属“事业收入”,年终结余转入“拨入经费”的“盈利抵拨经费”科目。怎样管好用好技工学校培训费?笔者认为:把培训费和预算经费合在一起管,捆在一起用,是一种比较好的办法。我们的作法和体会是: 一、坚持财务统管,建立培训费收支管理秩序坚持财务统一管理是管好用好培训费的前提,是建立良好的培训费收支管理的重要条件。必须抓好“三个统一”。 1.统一思想认识。首先,统一交费对象的思想认识。使交费对象明白交费的政策依据、交费的目的、费用的主要用途等。其次,统一财务部门的思想认识。要加强培训费的收支管理,建立预算经费管理与事业经费管理并重的双轨运
At present, the main source of funds for technical schools in counties and cities is the entrusted training fee for students. It is a “business income”. The year-end balance is transferred to the “profit-offset funding” subject of “allocated funds.” How to manage a good use of skilled workers in school training fees? I think: the training costs and budget combined together, tied together, is a better way. Our practice and experience are: First, adhere to the financial control, the establishment of a management fee Revenue and expenditure management order To adhere to the unified financial management is a good prerequisite for management training costs, is to establish a good management fee income and expenditure management important conditions. We must do a good job of “three unifications.” 1. Unite thinking and understanding. First of all, the idea of unified payment object understanding. So pay the object to understand the policy basis for payment, the purpose of payment, the main purpose of the fee. Second, unify the thinking of the financial sector. To strengthen the revenue and expenditure management training, the establishment of the budget management of funds and the dual management of career funds