Second, the printing cost: reflects the printing cost of the school.
3. Handling fees: reflect various handling fees paid by the school.
4. Water fee: reflects the water fee and sewage treatment fee paid by the school.
Five, electricity: reflect the unit's electricity expenditure.
6. Postal expenses: postal expenses, telephone fees, telegraph fees, fax fees, network communication fees, etc. Letters, parcels, goods and other items reflecting the opening of the school.
Seven. Property management fees: Property management fees that should be borne by the school, such as office buildings, dormitories for staff and retirees, reflect the expenses of the school, including comprehensive management, greening and sanitation.
8. Transportation expenses: reflect rental fees, maintenance fees, bridge tolls, insurance premiums, safety incentive fees, etc.
9. Travel expenses: reflect accommodation expenses, travel expenses, food subsidies, miscellaneous expenses, deployment expenses for cadres and college students, travel expenses subsidies for personnel transfer, etc.
Ten, the cost of going abroad: reflect the accommodation, travel expenses, food subsidies, miscellaneous fees and other expenses of school staff going abroad.
Xi。 Maintenance (guarantee) expenses: reflect the repair and maintenance expenses of the fixed assets (excluding cars and ships) that the school runs daily, the operation and maintenance expenses of the network information system, and the repair and purchase funds extracted according to regulations.
12. Rental fee: reflects the cost of renting office buildings, dormitories, special communication networks and other equipment.
13. conference fees: reflect rental fees, food subsidies, document printing fees, conference venue rental fees, etc.
Fourteen, training fees: reflect all kinds of training fees. According to the standard extraction of "employee education funds" is also reflected in this subject.
15. Special material expenses: expenditure on special materials and general teaching equipment that reflect the school's business activities but are not included in the scope of fixed assets management, such as the purchase expenses of materials, pharmaceutical reagents, animals, low-value consumables and tools needed for teaching experiments.
16. Equipment purchase expense: it reflects the expenditure on purchasing office furniture and office equipment that is included in the fixed assets accounting scope according to the financial accounting system.
Seventeen. Expenditure on other goods and services: reflects the daily public expenditure other than the above subjects.
Extended data:
Public funds are approved according to the actual number of employees in the unit establishment, and overstaffed personnel do not provide public funds. All units should, according to the accounting quota of the financial department, the work tasks and the arrangement of the revenue and expenditure plan, increase revenue and reduce expenditure, and do what they can. The financial department implements the method of "ensuring the quota of public funds of each unit, not making up for the overspending and retaining the balance".
In operating self-supporting institutions, public funds are the sum of production costs and management expenses. (Public funds = production cost+management expenses)
School public funds are the part of public expenditure used to guarantee and improve school conditions. In China, including:
(1) Official expenses: including office expenses, post and telecommunications expenses, utilities, public heating expenses, administrative staff travel expenses, graduate dispatch expenses, vehicle and boat maintenance and fuel expenses, conference expenses, road maintenance expenses, administrative equipment maintenance expenses, cooking management and maintenance expenses, publicity expenses, campus greening expenses, cleaning and sanitation expenses, etc.
(2) Equipment purchase fee: general equipment fee, teaching equipment fee, scientific research equipment fee, book purchase fee, etc.
(3) Repair costs: the repair costs of public houses and other buildings and ancillary equipment, the rent of public houses, and sporadic civil construction costs that are insufficient for capital construction investment;
(4) Operating expenses: the consumable expenses required for teaching, including medical and health materials, experimental tools, utensils and other low-value consumables, reagents, materials, professional materials, lectures and internships;
(5) Other expenses: fees for foreign experts, differential subsidies or other expenses that cannot be included. ?
If there is an expenditure quota, budget according to the quota standard and master the expenditure; If there is no expenditure quota, according to the actual needs and financial resources, combined with the expenditure situation over the years, in line with the principle of saving, budget and control expenditure. The public funds in education expenditure are the basic guarantee for school administration and teaching activities. Increasing the proportion of public funds in the total funds is a necessary condition for continuously improving the conditions for running schools and improving the quality of education.
References:
Public Fund-Baidu Encyclopedia