一、国营文教卫生企业财务的基本概念和范围国营文教卫生企业财务,是指国营文教卫生企业在进行生产经营和商品流通活动过程中。通过货币资金的筹集、分配和使用,与各有关方面所发生的经济关系。其主要内容是:国营文教卫生企业通过向社会提供产品(商品)或劳务(服务),而获得销售收入;按照国家统一规定照章纳税或上缴利润;经批准取得国家财政拨款和银行贷款;与其他单位因提供产品(商品)或劳务(服务)而进行经济结算;对本企业职工支付劳动报酬和津贴、补贴;以及国营文教卫生 First, the basic concepts and scope of state-owned cultural and educational health corporate finance State-owned cultural and educational health corporate finance refers to the state-run cultural and educational health enterprises in the process of production and management and commodity circulation activities. Economic relations with all parties concerned through the mobilization, distribution and use of monetary funds. Its main contents are as follows: State-owned cultural and educational health enterprises obtain sales income through providing products (goods) or services (services) to the society; paying taxes or turning over profits according to the unified national regulations; obtaining state financial allocations and bank loans upon approval; Unit economic settlement due to the provision of goods (goods) or services (services); payment of remuneration and allowances to workers and employees of the enterprise and subsidies; and State-owned cultural and educational health