高等学校新支出分类体系的构建

在由计划经济向市场经济体制的转变过程中,高等学校办学资金来源日益多元化,已初步形成多渠道筹措办学资金的格局,高等学校法人实体地位的确立,使原来的支出分类方法已经不能满足高等学校财务管理的需要。因此,在新支出分类体系中对高等学校支出的分类突出了高等学校办学的主体,将高等学校的全部支出统一按照经济性质、用途和内容进行分类。

The construction of the new expense classification system of colleges and universities

In the course of transformation from planned economy to market economy, the source of funds of colleges and universities for running a school is increasingly pluralistic, and, as a result, a tentative pattern of raising funds for running a school through multiple channels has already come into being .The establishment of the entity status of colleges and universities as a legal person has rendered the original expense classification method unable to meet the demand of colleges and universities for financial management .Therefore ,in the new expense classification system the expense classification of colleges and universities gives prominence to the status of colleges and universities as legal main body of running a school and makes all the expenses of colleges and universities integratively classified according to economic nature ,use and content .