论文部分内容阅读
据了解现在大部分高校都将预算内形成的“经费包干结余”转入预算外资金的“学校基金”中进行管理、核算。这种作法容易出现使用上的盲目性造成管理上的混乱,甚至会产生冲击国家计划,拉长基本建设战线的弊端。因此,我认为,应将高校的“经费包干节余”和“学校基金”这“两金”中的“事业发展基金”和“集体福利、职工奖励基金”分别划归预算内和预算外管理为好。即: “事业发展基金”归集在预算内管理。在高校“两金”中“事业发展基金”占“两金”总额的60％以上,主要用于购买教学仪器、设备,扩建和新建生产用房、职工宿舍等。将其归集在预算内核算、管理可以使“两金”大部分资金纳入国家计划的轨道上,避免使用上的盲目性。
It is understood that most of the universities and colleges now transfer the “balance of funds and expenditures” formed within the budget into the “school fund” for extra-budgetary funds for management and accounting. This kind of practice is prone to administrative confusion caused by the blindness of its use and may even bring its own drawbacks of attacking the state plan and lengthening the capital construction front. Therefore, in my opinion, the “career development fund” and “collective welfare and employee incentive fund” in the “two funds” of “two funds” in “balance of funds for education” and “school fund” should be classified as budgetary and extra-budgetary management respectively as it is good. That is: “Business Development Fund” is collected in the budget management. In the “two golds” of colleges and universities, “career development funds” account for more than 60% of the total amount of “two golds”, which is mainly used for purchasing teaching instruments and equipment, expanding and newly building production houses and staff dormitories. They can be collected in budgetary accounts. Management can bring most of the “two gold” funds into the track of national plans and avoid blindness in their use.