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长期以来,文教经费的供需矛盾十分突出,使文教事业发展受到一定影响。财政部门应在政策允许的范围内,想方设法通过挤、抽、拨、引等办法,扩展文教周转金渠道,充实文教周转金。挤:从本级财政资金中挤,从财政专项安排中挤,从事业经费无偿拨款改有偿使用的资金中挤。这样,既可以改变事业单位吃大锅饭的思想,又可以将这部分资金用活。抽:从预算外沉淀资金中抽,从对有收入的事业单位减拨的事业费中抽。如全额预算管理单位向差额预算管理过渡、差额预算管理单位向自收自支管理过渡时,对其减拨的事业经费,可用以充实文教周转金。拨:行政事业单位实行预算包干后,其经费是按事业进度拨付的,财政部门可利用经费使用的时间差,对文教部门预拨以后月份的部分经费,参与周转。
For a long time, the contradiction between supply and demand for cultural and educational funds is very prominent, which has affected the development of cultural and educational undertakings to some extent. The financial department should, within the scope of the policy, find ways to expand the channels of cultural reorganization funds and enrich the cultural relics funds through such means as crowding, drawing, dialing and quoting. Crowd: squeeze from the level of financial resources, from the special arrangements in the financial squeeze, from the funds allocated for the unauthorized use of compensation squeeze the money squeezed. In this way, not only can we change the thinking of the institutions to eat big pots, but also can use this part of the funds for living. Pumped: from the extra-budgetary sedimentation funds pumping, from the income of public institutions to reduce the operating costs pumping. If the full budget management unit makes a transition to the difference budget management and the budget management unit makes a transition to the self-supportive and self-supporting management, the funds for the reduction of its business expenses may be used to enrich the cultural and educational working capital fund. Dial: After the administrative unit implements the budget package, its funds are appropriated according to the progress of the undertaking. The financial department can make use of the time difference of the funds and pre-allocate part of the funds of the month for the cultural and educational departments to participate in the circulation.