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长期以来,由于受苏联五十年代行政事业单位财政管理基本模式的影响,我国行政事业单位中普遍存在着资金使用效益低的现象,不少同志认为行政事业单位是非物质生产部门不存在讲究资金使用效益问题。这一错误观念在一定程度上贻害了我们的经济建设,浪费了我们的资金,教训是深刻的。当然,粉碎“四人帮”以后,行财管理曾作了一些改革,特别是近几年来对行政事业单位实行经费包干后,行政书业单位资金使用效益有一定的提高,但由于没有从根本上改变“按单位预算和按定员定额”管理的基本模式,资金使用的效益仍未能达到应有的水平。比如,在教育经费的分配问题上只考
For a long time, due to the influence of the basic mode of financial administration of the administrative units in the 1950s in the Soviet Union, the inefficient use of funds in our administrative institutions is widespread. Many comrades think that the administrative institutions are non-material production departments that do not exist and pay attention to the use of funds Benefit issues. To a certain extent, this erroneous idea has harmed our economic construction, hasted our capital, and the lesson is profound. Of course, after the smashing of the “Gang of Four,” some reforms have been made in the management of wealth management. In particular, the utilization of funds by the administrative academic institutions has been somewhat improved in recent years after the funds have been drafted by the administrative institutions. However, since there has not been any fundamental change The basic mode of “management by unit budgets and quota quotas” has not yet reached the level of benefits for the use of funds. For example, the allocation of education funding only test