关于高校非税收入的界定和管理的思考

Reflection on the Definition and Management of Non-tax Income in Colleges

财政部颁布的《关于加强政府非税收入管理的通知》给高校的收入管理带来了新的收入界定概念,但文件对非税收入概念的广义定义造成高校非税收入的范围界定尚不全面和不清晰,这样对高校各种收入的确认带来不确定性,同时为高校收入的管理也带来困难。文章结合高校的实际情况,就非税收入的界定和管理进行探讨。

The Ministry of Finance promulgated Notice on Enhancing the Management of Non - tax Income of Government （ CZ [2004] No.53） .The notice renewed the definition of income management in colleges, but the broad definition made the scope of non - tax income in colleges unclear. So it is hard to define and manage the variety of non - tax incomes in colleges for its uncertainty. The author combines the practical situation in colleges and puts forward some views of the definition and management of non - tax income.