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近几年,随着国家对教育的高度重视,不断加大对基础教育的经费投入,学校的办学条件得到切实改善,学校工作正常运转经费得到了保障。但以往各中小学独立财务管理的模式已经不能适应时代要求,体现在财务核算不规范,预算管理不严,监督机制力度不够,信息反馈迟缓,固定资产流失加大,资金使用效益不高等现象。为此提出了“校财局管”的新理念,明确县市教育局作为监管的主体,学校作为资金使用的主体,切实加强中小学财务管理,
In recent years, as the state attaches great importance to education and has continuously increased its funding for basic education, the conditions for running schools have been effectively improved, and the funds for the normal operation of schools have been safeguarded. However, in the past, the model of independent financial management in primary and secondary schools was no longer able to meet the requirements of the times. It was reflected in irregularities in financial accounting, lax budget management, inadequate oversight mechanisms, slow feedback of information, increased loss of fixed assets and ineffective use of funds. To this end, a new concept of “school management bureau” has been put forward. As the main body of supervision, the County Board of Education as the main body of supervision, the school as the main body of fund use, the financial management of primary and secondary schools,