论教育事业收入与教育事业支出的关系

Analysis of the Relationship Between Revenue and Expenditure of Education

教育事业收入和教育事业支出是高校财务核算中使用的主要收支科目 ,也是高校收入与支出的两条主线。相对生产企业的营业收入和成本费用来说 ,教育事业收入具有补偿性特征 ,教育事业支出具有非补偿性特征。它们各自的特征使二者之间形成了一种既相互分离又相互依存的辩证关系。正确认识二者之间的关系 ,有助于高校管理者实现资金有效投入和拓展资金来源渠道。

The revenue and expenditure of education are two main items in the business accounting of institutions of higher education, and they are also 2 key lines of revenue and expenditure. Compared with business income and cost, revenue of education is characterized by its compensatory nature, while the expenditure of education is characterized by its non-compensatory nature. Their respective characteristic allows them to set up a dialectic relation of being separate from and dependent on each other. Proper understanding of their relationship will help the managing personnel to realize effective input of capital and extension of ways for obtaining funds.