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1988年.财政部颁发了《关于社会文教行政事业周转金的设置、使用和管理的暂行规定》.这个办法对支持有条件的事业单位积极、合理地组织收入、弥补经费不足、发挥了一定的作用并取得较好的效果。为了进一步推动这项工作的开展,便于对周转金的分配和使用进行全面、系统地考核.财政部于10月9日又以(90)财文字第657号文印发《社会文教行政事业周转金考核指标及计算方法》.今后向财政部报送有关周转金指标的统计、考核等资料、报告时.都按这个办法的规定办理。办法的内容如下: 一、周转基金总额指标周转基金总额.是指一定时期内各级财政部门投入的周转基金总和.它包括收取并转作周转基金的资金占用
In 1988, the Ministry of Finance issued the Interim Provisions on the Establishment, Use and Management of Working Capital of Social Cultural and Educational Administration .This approach is of positive and reasonable support to qualified public institutions to organize their income, make up for lack of funds, and play a certain Effect and achieve better results. In order to further promote this work, it is easy to carry out a comprehensive and systematic examination of the distribution and use of working capital, and on October 9, the Ministry of Finance published the Circular on the Social Cultural and Educational Administration in (90) Cai Wen Zi No. 657 Assessment indicators and calculation methods. "In the future to the Ministry of Finance report on the working capital index statistics, assessment and other information, reporting, are handled according to the provisions of this approach. The contents of the measures are as follows: I. Total Fund Revolving Fund The total amount of working capital funds refers to the total amount of working capital funds invested by the financial departments at all levels in a given period of time, which includes the funds taken up and transferred into working capital funds