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近些年来,伴随着我国财政体制改革的不断深化,我国相继出台了部门预算管理、政府采购、政府非税收入管理以及国库集中支付管理等制度,这些制度机制的建立有效推动了我国公共财政管理体系的完善。学校非税收入也是政府非税收入的一项重要内容,进一步强化学校非税收入管理对于理顺财政分配管理,推动管理规范化、科学化都具有重要的现实意义。
In recent years, along with the continuous deepening of China’s financial system reform, China has promulgated some systems such as departmental budget management, government procurement, government non-tax revenue management and treasury centralized payment management. These institutional mechanisms have effectively promoted China’s public finance management System improvement. Non-tax revenue of schools is also an important part of non-tax revenue of the government. To further strengthen the management of non-tax revenue in schools has important practical significance for rationalizing the management of fiscal allocation and promoting the standardization and scientification of management.