An Argument on Teaching Fund Statistics of Four Items for the National Evaluation of Undergraduate Teaching Quality

Four items of teaching funds,as an important index in the national evaluation of undergraduate teaching quality,can bring great difficulty in statistic work for its inconsistency with the current adjust accounts.Under the new accounting system,the to-be-evaluated universities should have accurate understanding of four items of teaching funds and try to realize the accordance between the standards of university accounting checking and the our items of teaching funds,which can be a great help for the transfer from the data of accounting checking into that of four items of teaching funds and meet the demands of evaluation.