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从1980年对文教行政单位实行预算包干办法以来,对各单位的预算指标分配,基本上实行“基数加增长”、“基数加因素”的办法。这种办法,对打破财政统收统支格局、鼓励文教行政单位增收节支,起到了积极作用。但随着社会主义市场经济体制的逐步建立,文教行政单位的情况发生了较大变化,这种分配办法暴露出一些弊端。一是各单位包干经费中的基数标准,逐年
Since the implementation of the budget package approach by the cultural and educational administrative units in 1980, the allocation of budget targets to various units has been basically implemented in the way of “base plus growth” and “base plus factors”. This measure has played an active role in breaking the general pattern of fiscal revenue collection and encouraging the cultural, educational and administrative units to increase revenue and reduce expenditure. However, with the gradual establishment of a socialist market economic system, great changes have taken place in the administrative departments of culture and education. Such a distribution shows some drawbacks. First, all units in the funding base in the standard, year by year