2) state financial educational funds expenditure
国家财政性教育经费支出
1.
The article reviews and analyses the state financial educational funds expenditure,GDP and national fiscal revenues of Chinese mainland from 1989 to 2001.
从统计分析学的角度对中国大陆 1989年到 2 0 0 1年国家财政性教育经费支出、GDP、国家财政收入做出回顾和分析。
3) education funds
教育经费
1.
Thinking of solving the shortage of education funds in colleges and universities;
对解决高校教育经费不足的思考
2.
The analysis about China western area elementary education funds questions;
我国西部地区基础教育经费问题及对策
3.
On the Henan ordinary high school education funds of government invest
河南省普通高中教育经费政府投入的实证分析
4) educational funds
教育经费
1.
To develop higher edu- cation,the first thing to do is to raise enough educational funds.
资金是保证高校持续健康发展的“血液”,大力发展高等教育,首先要解决的就是充足教育经费的筹措问题。
2.
This article analyzes the cause of educational funds in province-owned universities in the light of the increasing educational costs and the insufficient investment after the scale of students is enlarged.
针对省属高等学校扩大招生以后教育成本增加、财政投入不足等致使教育经费紧缺的原因进行剖析,提出增加教育经费投入、减少资金浪费、加强财务管理等解决教育经费紧缺问题的几点建议。
3.
However, the social reality of polarization between the rich and the needy within the binary mechanics of urban and rural areas presupposes that the room in which to raise educational funds by means of increasing tuitions is rather limited.
而我国城乡二元结构下贫富分化的社会现实 ,决定了通过增加学费来改善教育经费的空间是有限的 ,因而必须通过办学体制、投资体制和内部管理体制创新 ,改变单一的办学模式 ,采取多元化筹资方式 ,提高教育投资效益 ,在学费政策上寻求公平与效率的平衡点 ,以维持高等教育的公
5) education outlay
教育经费
1.
The paper makes an analysis on Zhejiang local education outlay based on the education outlay statistics data varying from 1999 to 2003 in the view of outlay input,implement and output structure of education budget.
今以1999—2003年浙江教育经费统计数据为依据,从教育经费投入、“两个比例”和“三个增长”实施情况、以及预算内教育经费使用结构,对浙江省教育经费使用状况进行分析。
2.
This paper analyzed the problem of education outlay and its crux.
教育经费是发展教育事业和提高教育质量的重要物质保证。
3.
This thesis carries through an positive analysis on education devotion of Jiangxi ordinary colleges from 2003 to 2006 on the basis of index of total education devotion、average student education outlay、average student budget education outlay and average student public outlay.
本文以教育投入总量、生均教育经费、生均预算内教育经费以及生均公用经费为统计指标,对江西省2003年-2006年普通高校教育投入情况进行了实证分析。
6) educational fund
教育经费
1.
An analytical model is created by the fuzzy transforming theory and is applied in synthetically fuzzy evaluation of the educational fund benefit in college and university.
用模糊变换理论建立起数学模型来对高等学校 (简称“高校”)教育经费效益的发挥进行模糊综合评价 ,以克服现有单项指标的不足 ,使得评价的结果更具有科学性和准确
2.
The reasons result in the underdevelopment of secondary vocational education in western region mainly include:thinking and ideology lagged behind,economy developed slowly,educational structure was unreasonable and educational fund was insufficient.
西部地区中等职业教育发展落后的原因主要包括:人们思想观念落后、经济发展缓慢、教育结构不合理、教育经费投入不足。
3.
At present,it is necessary to implement educational tax,because our country s financial educational fund iscomparatively low compared with GDP,total educational fund is deficient,and compared with taxation fees are not well regulated;whereas,educational tax can not significantly raise financial income and make up the deficiency of educa-tional fund.
在我国现阶段,国家财政性教育经费占GDP的比例偏低、对教育投入总量不足以及收费相对于税收的随意不规范等,使开征教育税凸现出必要性来。
补充资料:划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则
划分收益性支出与资本性支出原则在会计核算中严格区分收益性支出与资本性支出,以正确计算企业当期损益的原则。这一原则要求企业会计在进行支出的确认时.把两类性质不同的支出区别开来,并正确地计算当期报益。对于属于收益性的支出应计入当期损益,在当期损益表中反映;对于不属于收益性的支出(即资本性支出)则应计列为资产,在资产负债表上反映如果一项收益性支出错计为资本性支出.会使该期间资产多计.费用少计,净收益多汁。如果一项资本性支出错计为收益性支出.会使该期间资产少计,费用多计,净收益少计因此.会计核算中坚持这一原则,有利于会计核算真实地反映经营损益情况.便于分析企业的资金结构,为会计信息使用者提供更为可靠的信息
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条