财政机关在供应文教事业所需资金的同时,还要用各种方式来监督和促使事业节约而又合理的运用资金,以保证完成国家规定的事业和财务计划。定员定额管理就是各种方式中最重要和最有效的一个。定员定额就是按各种不同性质和规模的事业的需要而分别确定的各种人员的编制、房屋和设备的标准、公杂和业务所需费用开支的额度,以及器材的储备数量等。从表现的形态看,定额可分为以货币反映的货 While providing funding for cultural and educational undertakings, the financial authorities must also use various means to supervise and promote the economical and rational use of funds to ensure the completion of the state-prescribed undertakings and financial plans. The quota management is one of the most important and effective ways. The quota refers to the establishment of various personnel, the standards of housing and equipment, the quotas for overhead and operational expenses, and the reserve of equipment and so forth, determined by the needs of various businesses of different nature and scale. From the performance of the form of view, quotas can be divided into currencies to reflect the goods