中小学新财务制度问题研究

发布时间：2019-02-15 02:00

【摘要】：2012年财政部、教育部对于加强规范我国中小学校财务问题给与了明确指示,意在加强我国中小学财务的管理和监督,提高我国财政资金的使用效率,全面促进我国中小学教育事业的健康发展。新修订的《事业单位财务规则》保持了原来事业单位财务体系框架,对中小学财务制度的规定更加细化,突出了中小学的特殊性。新规定中,进一步完善了中小学的财务预算管理,更加规范了中小学财务收支行为。强化了财政对于义务教育经费的作用,义务教育教育经费不得挪作他用,加强财务监督作用,明确中小学校长负责制等。但是根据调查研究发现,我国中小学在财务制度管理方面还存在一系列的问题,亟需解决。
[Abstract]:In 2012, the Ministry of Finance and the Ministry of Education gave clear instructions on strengthening the regulation of financial problems in primary and secondary schools in China, with the intention of strengthening the management and supervision of the financial affairs of primary and secondary schools in China and improving the efficiency of the use of financial funds in China. We will comprehensively promote the healthy development of primary and secondary education in China. The newly revised "Financial rules of institutions" maintains the original financial system framework of institutions, and further refines the financial system of primary and secondary schools, highlighting the particularity of primary and secondary schools. In the new regulations, the financial budget management of primary and secondary schools has been further improved, and the financial income and expenditure behavior of primary and secondary schools has been further standardized. It strengthens the effect of finance on compulsory education funds, which must not be used for other purposes, strengthens the financial supervision function, and clarifies the responsibility system of the principals of primary and middle schools, etc. However, according to the investigation and research, there are still a series of problems in the financial system management of primary and secondary schools in China, which need to be solved urgently.
【作者单位】：浙江省嘉善县教育局;
【分类号】：G475

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