The author of this article also delves into the possible double effects for management brought ablut by the establishment of an improved budget appropriantionsystem . one is thd shift of operational mechanism from micro - management to the strategic and target - oriented management : and the other is to enable the leaders of research institutions to have more power for self - decision in the hope of achieving their goals in reform 作者探讨研究了建立完善预算拨款制度可以产生双重管理效果，一是转变机关管理的职能，从微观事务性管理解脱出来，考虑一些战略性、方向性的重大问题；二是使研究单位的领导有更多的自主权，实现他们的改革目标。
The transformation mainly involves the transformation of educational resources disposition from planned pattern to market pattern , the transformation of management system and allocation system of higher education , the establishment of plural educational investment system , the establishment of appropriate investment incentive system , and the improvement of the efficiency of higher education services through the industrialization of management and socialization of services 主要是将教育资源配置由计划模式为主转变为市场模式为主，改革高等教育管理体制和拨款制度，建立多元化教育投资机制，利用产权政策，建立适度的投资激励机制，通过高等教育管理企业化、服务社会化以提高高等教育服务效率。
The existing provisions for training allowance , including special allowance of sccws , should continue to be provided because it is a service requirement for the untrained workers to receive designated training . therefore the current provisions should continue under the lsg for staff before and after april 2000 按照服务要求，必须为未受训员工提供适当培训，故有必要保留现行的培训津贴条款，包括为特殊幼儿中心工作员而设的特别津贴，并在整笔拨款制度下为二千年四月前或以后的员工同时提供培训津贴。
The existing provisions for training allowance , including special allowance of sccws , should continue to be provided because it is a service requirement for the untrained workers to receive designated training . therefore the current provisions should continue under the lsg for staff before and after april 2000 按照服务要求，必须为未受训员工提供适当培训，故有必要保留现行的培训津贴条款，包括为特殊幼儿中心工作员而设的特别津贴，并在整笔拨款制度下为二千年四月前或以后的员工同时提供培训津贴。
