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为了适应社会主义市场经济的发展,进一步加强文教行政周转金管理工作,支持事业发展、支持行政单位后勤改革,提高资金使用效益,财政部于7月25日以(94)财文字第439号文印发了《财政部文教行政周转金管理办法》,全文如下:第一条为进一步加强文教行政周转金(以下简称“周转金”)管理,提高资金使用效益,根据我部有关规定,制定本办法。第二条周转金借款原则(一)符合国家的财政政策、产业政策和文教行政事业的发展规划,不以盈利为目的,不放高利贷,不搞商业性金融活动;
In order to adapt to the development of the socialist market economy, further strengthen the management of the working capital of the education administration, support the development of the cause, support the administrative unit’s logistical reform and improve the efficiency of the use of funds. The Ministry of Finance announced on July 25 (94) Cai Wen Zi No. 439 The Measures for the Administration of the Working Capital for the Administration of Culture, Education and Administration of the Ministry of Finance were promulgated as follows: Article 1 For the purpose of further strengthening the administration of the working capital (hereinafter referred to as the “working capital”) of cultural and educational administration and improving the efficiency of the use of funds, according to the relevant provisions of the Ministry of Finance, This approach. Article 2 Principles for Borrowing of Working Capital (1) In line with the development plan of the state’s fiscal policies, industrial policies and cultural, educational and administrative undertakings, it shall not hold loans for loans and loans or engage in commercial financial activities for profit-making purposes;