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高等学校主要提供公共教育服务和承担科研任务,具有公益事业性质和非营利性,其经费来源于国家拨款和学生缴费,决定了其收费的规范性和必须加强经济核算和成本费用控制实现保本或盈余;学校成本费用的控制主要采用预算控制,通过建立层层预算责任制,实现成本费用的控制目标;学校的财产管理实行定期清查盘点,造具清册,责任到人;学校教学器材、耗材等实行招标采购;工资实行基本工资加课时工资加科研补助;学生公寓也可由社会投资兴建,实现学生住宿社会化;要加快科研成果的转化,弥补一部分费用。
Colleges and universities provide public education services and scientific research tasks, with the nature of public welfare and non-profit, the funding comes from the state funding and student contributions, determines the normative nature of its fees and must strengthen economic accounting and cost control to achieve capital preservation or Surplus; the school cost control of the main control of the budget, through the establishment of a layer of budget responsibility system to achieve the cost control objectives of the cost of the school to carry out regular inventories inventory management, inventories, responsibilities to people; school teaching equipment, supplies, etc. Implementation of the tender procurement; wage basic salary plus class plus scientific research grants; student apartments can also be built by the community investment to achieve socialization of student accommodation; to speed up the transformation of scientific research to make up for part of the cost.