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《内蒙古财会》1988年第2期发表了杨琳的《谈压缩行政经费的必要性及有关措施》一文。文章认为核定包干经费,应采取“区别费用,分项核定”的办法。就是把行政经费支出的变动部分和相对稳定部分加以区别,然后分项核定。相对稳定部分是指:工资、补助工资、职工福利费、离退休人员费用和正常的公务费支出。对这部分支出,应根据劳动人事部门的编制人数和离退休人员数、统一定额标准进行计算。变动部分是指:设备购置费、修缮费、业务费等。由于这部分支出每年变化较大,而且不属于行政机关日常必须开支的项目,伸缩性很大。所以,对这部分支出不能按上年人均支出基数笼统计算,也不能
“Inner Mongolia Finance” 1988 the second issue of Yang Lin’s “talk about the necessity of the compression of administrative expenses and related measures” one article. The article believes that the approved package of funds, should be taken “to distinguish the cost of sub-approved” approach. The difference between the changes in administrative expenses and those in the relatively stable part is then checked separately. Relatively stable part refers to: wages, allowances, employee benefits, retired staff costs and normal public service expenses. This part of the expenditure should be based on the number of staff and workers in the labor force and the number of retirees, uniform standard calculation. Change refers to the part: equipment purchase costs, repair costs, business fees and so on. Since this part of the expenditure varies greatly from year to year and does not belong to the items that the executive must spend on a daily basis, it is highly scalable. Therefore, this part of the expenditure can not be calculated on the basis of the previous year’s per capita expenditure, nor can it be