一、中小学校的收入管理。什么叫收入?收入是指中小学校为开展教育、教学、科研及其他活动依法取得的非偿还性资金。这是一个“大收入概念”,主要包括财政补助收入、上级补助收入、学校依法组织的筹措的事业收入(合理预算收入)、经营收入、附属单位上缴收入和其他收入等。财政补助收入,是指中小学校从财政部门取得的各项事业经费,包括教育事业费、教育费附加、地方教育附加费、医疗经费、住房改革经费等,但不包括国家对学校的基本建设投资。上级补助收入,是指中小学校从主管部门和上级单位取得的非财政补助收入。事业收入,是指中小学校开展教学及其辅助活动做法取得的收入,包括义 First, the income management of primary and secondary schools. What is income? Income refers to the non-repayable funds legally obtained by primary and secondary schools for education, teaching, scientific research and other activities. This is a “big income concept”, which mainly includes financial subsidy income, superior subsidy income, school-financed business income (reasonable budget income) organized by law, operating income, income from subsidiaries, and other income. Fiscal subsidy income refers to the various business funds obtained by the primary and secondary schools from the financial sector, including education fees, education surcharges, local education surcharges, medical expenses, and housing reform expenses, but does not include state capital investment in schools. . The higher-level subsidy income refers to the non-financial subsidy income obtained by the primary and secondary schools from the competent authorities and superior units. Business income refers to the income derived from teaching and supporting activities in primary and secondary schools, including