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科学规范农村小学公用经费的支出管理,提高资金的使用效益,一直以来是各级政府和教育部门高度重视的问题。对此,笔者就如何使学校公用经费在使用中发挥更高的效益,减少资金流失做一些探讨。一、存在的主要问题1.经费预算编制不到位,内容不实,执行不严。一是编制方法不科学,在实际操作中常常采用增量法来编制收支预算作为新的年度经费收支预算提交教育主管部门审批。二是预算编制时间短,内容粗。三是预算缺乏约束力,影响预算的严肃性。
Scientifically regulating the expenditure management of public funds in rural primary schools and improving the efficiency of the use of funds have always been the issues that the governments at all levels and the education sector attach great importance to. In this regard, the author on how to make the school public funds to play in the use of higher efficiency, reduce the flow of funds to do some discussion. First, there are major problems 1. Budget preparation is not in place, the content is not real, lax implementation. First, the preparation method is unscientific. In actual practice, the incremental method is often used to compile the budget of expenditure and expenditure as a new annual budget for budgetary receipts and expenditures, which is submitted to the competent department of education for examination and approval. Second, the budget preparation time is short, thick. Third, the budget is not binding, affecting the seriousness of the budget.