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教育经费过去一直是由教育部门垂直拨款和管理的。随着教育体制改革,我县实行了“分级办学、分级管理”的新体制,并从1985年起,对教育经费实行“切块包干、分级管理”方法。我县有42个乡、镇、中小学校514所,每年教育经费1,300多万元,其中85％左右是人员经费。为了搞好教育经费“切块包干”工作,先在全县不同地区和乡镇进行了半年的试点。通过试点,使我们清楚地了解到:各乡镇的教育事业状况、校舍设备条件、教职工人数、待遇构成、工农业生产情况,以及农民的人均收入分配水平、地理环境等因素差别很大,因此,对教育经费“切块包干”不能“一刀切”,必须根据客观实际,采用年初预测包干,年终按实微调的原则。年初,正常经费按规定的定额、标准、人员、事业情况一次测算下达。年中,专项经费按实际情况确定的补助经费指标分期下达。年终,根据学校人员、事业变化情况进行调整。具体方法是: 一、县财政部门年初一次性将全年教育经费包干给我们后,我们把它分切成两块:一块包干给各乡、镇使用,这部分占整个教育经费的三分之二;一块给县直属管理的学校使用,这部分占整个教育经费的三分之一。我们与财政部门共同研究,拟定
In the past, education funding was allocated and administered vertically by the education sector. With the reform of the education system, our county has implemented a new system of “graded management and graded management”. From 1985 onwards, the county has implemented a method of “cutting and piece-wrapping and managing at different levels” for educational funds. My county has 42 townships, towns, primary and secondary schools 514, annual education funding more than 13 million yuan, of which about 85% of personnel funds. In order to do a good job in education funds, “cutting down the package” work, first in the county in different regions and towns conducted a six-year pilot. Through the pilot program, we clearly learned that the conditions of education in all towns and villages, the conditions of school facilities, the number of staff and workers, the composition of treatment, the industrial and agricultural production, as well as the per capita income distribution level of farmers and geographical environment are all quite different. Therefore, , We must adopt a principle of fine-tuning the forecast of the beginning of the year according to the objective reality based on objective reality. The beginning of the year, the normal funding according to the provisions of the quotas, standards, personnel, business conditions measured once issued. In mid-year, special grants were allocated in installments according to the actual grants. Year-end, according to school personnel, career changes to be adjusted. Specific methods are: First, the county financial department at the beginning of a one-time annual education funding package to us, we cut it into two: a package to the townships, towns use, this part of the entire education funding for one-third Second, a piece to the county directly under the management of schools to use, this part of the entire education funding for one-third. We work with the finance department to study and draw up