this is my registered trumpet, which is specially used to get the article here.

I. Financial statements of the College in 28

(I) Basic information of the College

As of December 31, 28, there were more than 12,9 college students, 36 career staff, 24 self-funded staff, 42 temporary workers and 138 retirees. At the end of 28, the total book value of the college's assets was 228.23 million yuan, including: fixed assets of 118.82 million yuan, total liabilities of 131.6 million yuan (excluding loans of 1 million yuan from China Development Bank and 8.27 million yuan from procuratorate), and total net assets of 96.63 million yuan; In that year, the total income was 138.65 million yuan, plus the balance of business funds in previous years was 9.24 million yuan, and the disposable income this year was 147.89 million yuan; The total expenditure is 17.8 million yuan, of which 28.97 million yuan is bank loan expenditure. This year's total income increased by more than 24 million yuan over the previous year, and the total expenditure increased by 6.9 million yuan over the previous year.

(II) Analysis of financial revenue and expenditure in 28

I. Revenue

The total revenue for the whole year was 138.65 million yuan, and the completion rate of revenue budget was 115.39%, an increase of 21% over the same period in 27, with an increase of more than 24 million yuan. In which:

(1) The business income was 81.17 million yuan, accounting for 58.54% of the total income, an increase of 15.41 million yuan or 23.43% compared with 27. The main reason for the increase in career income is the increase in the size of students and the increase in tuition and fees.

(2) The financial subsidy income is 4.57 million yuan, including 14.11 million yuan for loan discount and land acquisition for new campus construction, 9.14 million yuan for normal funds, 2.25 million yuan for retirement funds, 3 million yuan for special purchase, 9.7 million yuan for national scholarship and 3 million yuan for provincial special funds. Financial subsidy income accounted for 29.26% of the total income, a decrease of 76, yuan and 1.87% compared with 27. The reason for the decrease in financial subsidy income is mainly due to the reduction of financial discount from 16.99 million yuan in 27 to 9.11 million yuan. In addition, the national student scholarship increased by 6.84 million yuan compared with 2.23 million yuan in the previous year, and the provincial special subsidy fund decreased by 1 million yuan compared with 4 million yuan in the previous year.

(3) Other income was 16.91 million yuan, accounting for 12.2% of the total income, an increase of 9.61 million yuan compared with 27. The main reason for the increase is that a piece of land of more than 23 mu outside the planning of our new campus was recovered by the government, and 14.16 million yuan was allocated to our hospital according to the original compensation standard for land acquisition, and it was designated as the expenditure for returning the expired bank loan principal and the arrears of the first phase of the project.

II. Expenditure

The total expenditure for the whole year was 17.7 million yuan (including interest subsidy for new campus construction loans and 14.11 million yuan for land acquisition), and the completion rate of expenditure budget was 135.51%, an increase of 54.64% compared with the same period in 27, with an increase of 6.9 million yuan. In which:

(1) personnel expenditure is 53.79 million yuan (including retirees), including basic salary expenditure of 6.13 million yuan, supplementary salary expenditure of 6.34 million yuan, other salary expenditure of 29.1 million yuan and social security expenditure of 12.31 million yuan. Personnel expenditure accounted for 31.63% of the total expenditure, an increase of 8.2 million yuan or 17.52% compared with the same period in 27. Expenditure on basic wages, supplementary wages, other wages and social security fees of personnel has increased slightly.

(2) public expenditure is 43.2 million yuan, including welfare expenditure of 2.57 million yuan, official expenditure of 5.65 million yuan, teaching business expenditure of 8.25 million yuan, equipment purchase expenditure of 9.58 million yuan, food repair expenditure of 3.4 million yuan, other expenses of 3.13 million yuan, business entertainment expenditure of 84, yuan, and aid and scholarship expenditure of 1.14 million yuan. Public expenditure accounted for 25.4% of the total expenditure, an increase of 1.86 million yuan or 33.58% over last year. Among them, the teaching business expenses increased by 8.25 million yuan, an increase of 2.41 million yuan or 41.27% over the previous year's 5.84 million yuan. The main reason for the increase of business expenses is that the college attaches great importance to the investment in teaching, scientific research, specialty construction, evaluation, student enrollment and employment, etc. ② The student award and bursary of 1.14 million yuan increased by 8.22 million yuan, up by 428.12%, compared with the previous year's 1.92 million yuan. The main reason for the increase is the provincial financial allocation of awards and bursaries to college and technical secondary school students. Other items in public funds are basically implemented according to the budget standards at the beginning of the year, and the expenditure level of the previous year is basically maintained and slightly increased.

(3) The self-raised infrastructure expenditure is 58.97 million yuan, including 5.5 million yuan for the loan from the procuratorate, 3.29 million yuan for the loan and interest from Xinhui Rural Credit Cooperative, 2.1 million yuan for the first phase of the construction bank, 2.8 million yuan for the investment and return from Wu Caimao, an investor in the student dormitory, 1 million yuan for the loan from the State-owned Assets Supervision and Administration Commission, 25.18 million yuan for the first phase of the new campus, and the second phase of the project, including hydropower houses and cables. Of the self-raised infrastructure expenditure, 28.97 million yuan was paid from the new loan of 65 million yuan, and the remaining 3 million yuan was paid from the college's self-raised and land income. Self-raised infrastructure expenditure accounts for 34.67% of the total expenditure.

(4) The special expenditure is 14.11 million yuan, including 5 million yuan for special land acquisition and 9.11 million yuan for financial discount. Special expenditure accounts for 8.3% of the total expenditure.

(5) This year, the College implemented a departmental zero-based budget. From the implementation results, most departments' expenses can be controlled within the budget at the beginning of the year, which shows that most departments can practice economy and manage their finances scientifically based on the principle of being the master of the College. Among them, the Ministry of Education continued to exceed the income-generating index issued by the College, and the total income-generating amount was 1.3 million yuan more than that in 27, an increase of 23.6%. Here, on behalf of the Finance Department of the College, I would like to express my heartfelt thanks to all departments that supported the work of the Finance Department of the College.

reasons for the imbalance of income and expenditure

From the previous data, we can see that the college expenditure exceeded the income in 28, mainly because:

1. Self-raised infrastructure expenditure accounts for a large proportion of the total expenditure.

in p>8, the self-raised infrastructure expenditure was 58.97 million yuan, accounting for 34.67% of the total expenditure. Among them, 28.97 million yuan was financed by bank loans, and the remaining 3 million yuan was raised by the college itself, which directly affected the cost operation of the college and increased the pressure on the fund operation of the college.

2. The personnel funds have increased substantially.

The treatment of teaching and administrative staff has been improved steadily, and the personnel funds have increased from 45.77 million yuan in 27 to 53.79 million yuan in 28, an increase of 17.52%.

3. The teaching funds have increased.

In p>8, the college increased its investment in teaching, and the teaching business expenses increased from 5.84 million yuan in 27 to 8.52 million yuan, an increase of 41.27%. At the same time, the purchase cost of teaching equipment, office equipment and books has also increased, from 8.83 million yuan in 27 to 9.58 million yuan in 28, an increase of 8.5%.

(II) Financial revenue and expenditure budget in 29

In 29, the college's financial revenue and expenditure budget was mainly based on departmental budget, with the fiscal year as the budget year; The Party Committee and administrative leaders of the College attach great importance to the financial revenue and expenditure budget in 29, and also put forward specific requirements. The budget items and special funds should also be refined into specific items. In 29, the college's financial revenue and expenditure budget is divided into four parts: the first part is the college's special fund budget, which focuses on the investment in teaching, scientific research and teaching equipment on the basis of ensuring personnel welfare and daily official expenses; The second part is the budget of the teaching department, which is determined according to the actual needs of the department; The third part is the budget of normal office expenses for teaching assistants and administrative departments; The fourth part is the overall budget of the college.

1. Income budget:

College income (including affiliated secondary vocational schools) mainly includes three parts: financial subsidy income, career income and other income. It is estimated that the total income of the college in 29 will be 132.23 million yuan. Including:

(1) financial subsidy income of 43.17 million yuan, including normal funds of 9.12 million yuan; Retirement funds are 2.3 million yuan; The special purchase fee is 3 million yuan; The special land acquisition fee is 5 million yuan; The financial discount for the new campus construction loan is 12.75 million yuan; National scholarship of 8 million yuan; The provincial special funds allocated 3 million yuan.

(2) Business income is 89.5 million yuan

, including college students' tuition and fees of 64.77 million yuan; The tuition and miscellaneous fees of secondary school students are 15.65 million yuan; Continuing education income of 6.5 million yuan; Others (including bank deposit interest income, shop rental income, scientific research funds and other income) 2.13 million yuan.

(3) Other donation income: Hong Kong Jiantao Chemical Group has made it clear that due to the impact of the international financial crisis, it will donate 1 million yuan of scholarships to our institute every year, and this year's donation will be suspended. So this year's donation income may not have happened.

II. Analysis of income budget

(1) The financial subsidy income was 43.17 million yuan, accounting for 32.65% of the total income, which was 2.6 million yuan more than the actual implementation in 28. The main reason for the increase was the new bank loan of 65 million yuan at the end of 28, which was subsidized by the financial department.

(2) The business income is 89.6 million yuan (including secondary school and continuing education income), accounting for 67.35% of the total income. At present, the number of college students in our college is 8,781, and there are 18 adult transfer students. The number of graduates in 29 is more than 2,3. The enrollment plan for this year is more than 3,2, and the number of students (including adult transfer students) will reach more than 9,96 in 29. The secondary school is calculated according to the scale of 4 students.

III. Expenditure budget:

The expenditure of the college (including the affiliated secondary vocational schools) mainly includes four parts: personnel expenditure, public expenditure, self-raised infrastructure expenditure and special expenditure. It is estimated that the total expenditure in 29 will be 165.22 million yuan.

(1) personnel expenditure is 59.15 million yuan (including retirees)

including basic salary expenditure of 6.55 million yuan; Subsidized wage expenditure was 6.97 million yuan; Other salary expenditure is 3.94 million yuan; Social security expenditure was 12.89 million yuan. The salary of new staff is 1.8 million yuan.

(2) Public expenditure is 41.75 million yuan

, including welfare funds of 2.73 million yuan; Official expenses are 5.85 million yuan; The teaching business fee is 9.7 million yuan; The equipment purchase fee is 8 million yuan; The repair cost is 2.4 million yuan; Other expenses are 3.44 million yuan; Business entertainment fee is 8, yuan; Scholarships and scholarships are 9.46 million yuan.

(3) The self-raised capital construction expenditure is 46.57 million yuan

, including the repayment of the loan of 1 million yuan from SASAC; The investment and return of the second-phase student dormitory is 1.8 million yuan; The loan interest of 35 million yuan of rural credit cooperatives is 2.59 million yuan, and the library project cost is 18 million yuan; The construction cost of the storm playground is 5 million yuan, and the loan principal of China Development Bank is 1 million yuan, and the loan of Bank of China (city procuratorate) is 8.18 million yuan.

(4) The expenditure of special funds is 17.75 million yuan

, including the expenditure of financial subsidies for special land acquisition of 5 million yuan; The financial discount for the new campus construction loan is 12.75 million yuan.

IV. Analysis of expenditure budget

(1) The personnel expenditure was 59.15 million yuan, accounting for 35.8% of the total expenditure, which accounted for 44.73% of the total income; The personnel funds increased by 5.36 million yuan or 9.96% over the previous year.

(2) The public expenditure was 41.75 million yuan, accounting for 25.27% of the total expenditure, which accounted for 31.57% of the total income; However, public funds decreased by 1.45 million yuan compared with 28. The proportion of public expenditure used for teaching business expenses and student scholarships is the largest, accounting for 21.72% and 22.66% of public expenditure respectively. Expenditure on equipment purchase accounts for 19.16% of public expenditure, mainly for the purchase of teaching equipment and new library equipment; The remaining 36.46% of the public funds are mainly used to maintain the normal operation expenses of the four campuses, such as office affairs and logistics support.

(3) The self-raised capital construction expenditure was 46.57 million yuan, accounting for 28.18% of the total expenditure and 35.22% of the total income, including 23 million yuan for the library and wind and rain playground project, with the loan from Lille Rural Credit Cooperative (12 million yuan was used in 28), and the principal of the loan from China Development Bank was returned to 1 million yuan, with the loan from Chaolian Rural Credit Cooperative (a new loan at the end of 28) The remaining 13.57 million yuan was paid by the college's income.

(4) The expenditure on special funds was 17.75 million yuan, accounting for 1.74% of the total expenditure, which accounted for 13.42% of the total income. The source of funds for this expenditure is financial allocation.

the detailed information about the financial revenue and expenditure budget of the college departments in 29 will be sent to all departments of the college in the form of documents after being approved by the relevant departments of the college.

5. Guarantee measures for implementing the 29 financial budget:

In order to successfully complete the 29 financial revenue and expenditure budget plan and actively increase revenue and reduce expenditure, the following measures are put forward:

1. All units should proceed from the overall situation, make good preparations for a tight life, make full use of their own advantages, try their best to generate income, and at the same time reduce unreasonable office expenses to ensure the expenditure of major activities and basic operating expenses of departments.

2. Continue to effectively expand the enrollment scale, increase the number of students, increase income-generating channels for continuing education, and increase tuition and miscellaneous fees.

3. All departments and departments should intensify the efforts to pay the students' arrears, and handle the first hurdle of the freshmen's entrance fee.

4. Use the budget inquiry system to strengthen the tracking and monitoring of the budget implementation, play the role of the early warning mechanism for the use of funds, analyze the budget implementation in time, adjust the budget plan in time, and ensure the realization of the budget target in 29.