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["支出经济分类科目"]
["经济科目代码","经济科目名称","说 明","适用经济事项"]
["0130121","教科研奖励及酬金","支付劳动合同关系在学院的教科研项目参与人员的奖励款及酬金。","发放参与教科研项目的校内教职工劳务费、奖励款"]
["0130122","管理服务工作奖励及酬金","支付劳动合同关系在学院的人员劳务支出。","发放校内教职工劳务费、奖励款"]
["0130202","印刷费","印刷费支出。","论文版面费、广告牌制作费在此列支"]
["0130203","咨询费","咨询方面的支出。","支付给外单位的咨询支出，提供咨询单位需出具票据。"]
["0130207","邮电费","信函、包裹、货物等物品的邮寄费及电话费、电报费、传真费、网络通讯费等","邮寄费、网络费、电话费"]
["0130211","差旅费","出差发生的城市间交通费、住宿费、伙食补助费和市内交通费。","教科研项目培训费在2000元以下的在此列支"]
["0130213","维修(护)费","固定资产（不包括车船等交通工具）修理和维护费用，网络信息系统运行与维护费用。"]
["0130214","租赁费","租赁办公用房、宿舍、专用通讯网以及其他设备等方面的费用。"]
["0130216","培训费","各类培训支出。"]
["0130218","专用材料费","日常专用材料的支出。","教科研项目购置的零星材料支出在此列支。"]
["0130226","劳务费","支付给外单位和个人的劳务费用。","含学生劳务费。如考试，请学生维护秩序支付的报酬。"]
["0130227","委托业务费","委托外单位办理业务而支付的费用。","委托专业部门勘探、设计、检测费用；专利申请代理费用；在媒体上宣传费用。"]
["0130239","其他交通费用",null,"租车费用"]
["0130308","助学金","学生奖励金。","要区别于学生劳务费。"]
["0131001","房屋建筑物购建","用于购买、自行建造办公用房、仓库、职工生活用房、教学科研用房、学生宿舍、食堂等建筑物（含附属设施，如电梯、通讯线路、水气管道等）的支出。"]
["0131002","办公设备购置","用于购置并按财务会计制度规定纳入固定资产核算范围的办公家具和办公设备的支出。"]
["0131003","专用设备购置","用于购置具有专门用途、并按财务会计制度规定纳入固定资产核算范围的各类专用设备的支出。如教学设备、档案设备。"]
["0131007","信息网络及软件购置更新","用于信息网络方面的支出。如计算机软件购置、开发、应用支出等。"]
["0131099","其他资本性支出","著作权、商标权、专利权等无形资产购置支出。如购置图书等。"]