关于高等学校实行差额预算管理的思考林学雷在我国现行财政体制下，我国的各类行政和事业单位通常按其与各级国家预算之间的不同缴拨款关系分为全额预算管理单位、差额预算管理单位和自收自支管理单位。近年来，为了提高国家预算资金的使用效益，促进事业发展，财政部门明... Reflections on the Implementation of Differential Budget Management in Colleges and Universities LIN Xue-lei Under the current fiscal system in our country, all kinds of administrative and public institutions in China are usually divided into full-budget management units according to the different payment-and-appropriation relationship with the state budgets at different levels. The difference Budget management unit and self-supporting management unit. In recent years, in order to improve the efficiency of the use of state budget funds and promote business development, the financial department ...