在这次财务大检查中,发现不少学校违反开支标准的原因,除执行制度不够严肃外,还有一个重要原因,就是弄不清经费支出定额与经费开支标准的关系,把二者混为一谈,错误地认为依据上级核定的单项定额,就可以作为办理支出的依据。经费支出定额,是上级主管部门核定给学校的经费使用限额,一般是由各个单项定额组成。经费开支标准,则是国家对各地位财务开支作出的统一规定。它们的区别可以从以下三个方面来 In this large financial inspection, we found that many schools violated the reasons for expenditure standards. Apart from the fact that the implementation system is not serious enough, one of the important reasons for this is that we can not understand the relationship between the fixed expenditure and the expenditure standard, and confuse the two. It is wrong to think that the basis of the individual quotas approved by the superior can serve as the basis for handling the expenditures. Expenditure of fixed expenses, is approved by the higher authorities to the school funding limits, generally consists of individual single quota. Expenditure standards, it is the state of the status of the financial expenses made by the unified provisions. The difference between them can come from the following three aspects