I. Office expenses: reflecting the school's purchase of daily office supplies, books, newspapers and magazines that do not meet the criteria for recognition of fixed assets in accordance with the provisions of the financial accounting system, and other expenditures.
II. Printing costs: reflecting the school's printing expenses.
Three, handling fees: reflecting the school paid all kinds of handling fee expenditure.
Four, water charges: reflecting the school's payment of water charges, sewage charges and other expenditures.
V. Electricity: reflecting the unit's expenditure on electricity.
Sixth, postage: reflecting the school opened letters, parcels, goods and other items of postage and telephone charges, telegrams, fax fees, network communication costs.
seven, property management fees: reflecting the school's expenditure on office space, staff and leavers dormitories, etc. should be borne by the school's property management fees, including comprehensive governance, greening, sanitation and other expenditures.
Eighth, transportation costs: reflecting the school car and boat and other types of transportation rental, maintenance, bridge and road tolls, insurance, safety incentives.
Nine, travel: reflecting the school staff on business trips, accommodation, travel expenses, meal allowances, miscellaneous expenses, cadres and college and university students transfer fees, personnel transfer travel subsidies.
Ten, abroad: reflecting the school staff abroad accommodation, travel, meal allowances, miscellaneous expenses.
XI, maintenance (care) costs: reflecting the school's day-to-day operation of fixed assets (excluding vehicles and boats and other means of transportation) repair and maintenance costs, network information systems operation and maintenance costs, as well as the provisions of the withdrawal of the repair and purchase fund.
Twelve, rental costs: reflect the cost of renting office space, dormitories, special communication networks and other equipment.
Thirteen, meeting costs: reflecting the meeting in accordance with the provisions of the opening of the rent, food subsidies, and the printing of documents and materials, rental of conference venues and so on.
Fourteenth, training costs: reflecting all kinds of training expenses. According to the standard withdrawal of "employee education expenses" are also reflected in this account.
Fifteen, special materials: reflecting the school to complete its business activities but not included in the scope of fixed asset management of special materials, general teaching equipment expenses, such as teaching experiments required for the purchase of materials, drugs and reagents, animals, low-value consumables, tools and other costs.
XVI, equipment acquisition costs: reflecting the expenditure on office furniture and office equipment used for the acquisition and included in the scope of fixed asset accounting in accordance with the provisions of the financial accounting system.
XVII. Other Commodity and Service Expenditures: reflecting the daily public expenditures not included in the above subjects.
Expanded Information:
Community funds are authorized on the basis of the number of people actually working in the establishment of the unit, and the treasury does not provide any community funds for overstaffed personnel. Each unit should be based on the accounting quota of the financial sector, combined with the unit's work tasks and income and expenditure plan arrangements, to achieve increased income and expenditure, the amount of money to do. The financial department of each unit of public funds are to implement the "dead quota, overspending will not be compensated, the balance retained" approach.
In the operating self-supporting institutions in the public funds for the production costs and management costs and the sum. (Public funds = production costs + management costs)
School public funds are used to ensure and improve the conditions of education in the public **** expenditure part. In China, it includes:
(1) official expenses: including office expenses, postage and electricity, utilities, public heating expenses, administrative staff travel expenses, graduate dispatch expenses, vehicle and boat maintenance, repair and fuel costs, meeting expenses, road maintenance, administrative equipment maintenance, cooking management and maintenance, publicity, campus greening, cleaning and sanitation costs, etc.;
(2) equipment acquisition costs: general equipment costs
(3) Repair and maintenance costs: repair and maintenance costs of buildings and ancillary equipment such as public housing, rent of public housing, and sporadic civil engineering costs which are not enough to cover the amount of capital investment;
(4) Operational costs: consumable expenses required for teaching and learning including medical and health care materials, low-value consumables such as experimental tools, utensils, reagents, materials, professional materials, handouts and internships.
(5) Other expenses: foreign experts' fees, differential subsidies, or other expenses that cannot be included, etc.?
Where there is a quota for expenditure, the budget shall be made according to the standard of the quota and the expenditure shall be controlled; where there is no quota for expenditure, the budget shall be made and the expenditure shall be controlled according to the actual needs and financial possibilities, combined with the expenditure of the past years, and in accordance with the principle of economizing. The public funds part of the educational expenses is the basic guarantee for the administrative and teaching activities of the school. Increasing the proportion of public funds in the total funds is necessary to continuously improve the conditions of schooling and the quality of education.
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