１．年底突出扩大费用开支。有些校办企业当年经营情况较好 ,为使来年学校核定的承包基数小些 ,常常在年底突击扩大费用开支。比如某校办企业在当年底预交来年的水电费和房租等１５万元 ,将其列入当年的“管理费用”科目。这样一来 ,既为企业留有“后劲” ,学校来年核定的上交? 1. The end of highlighting the cost of expenses. Some school-run enterprises had a relatively good year of operation. In order to make the contracted base approved by the schools in the coming year smaller, they often increased their expenses by the end of the year. Such as a school-run enterprises in the year before the end of the year to pay the utilities and rents, etc. 150,000 yuan, will be included in the current year's “management fees” subjects. As a result, both for enterprises to retain “stamina”, the school approved the following year turned over?