进一步加强义务教育学校食堂财务管理的一点思索

Thoughts on Further Strengthening the Financial Management of Canteens in Compulsory Education Schools

虽然国家有关法规条例规定义务教育学校食堂不得对外承包,但由于各种条件限制,地方政府依然允许学校食堂引入社会力量承包和委托经营,在两种经营模式下,产生的财务问题不同,在财务管理上也有不同的侧重。该文通过列举两种模式下的财务问题以及两者存在的共性财务问题,并分析新形势下“明厨亮灶”对食堂财务管理提出的新要求,探索进一步加强义务教育学校食堂财务管理的举措。

Although the relevant national laws and regulations stipulate that the canteen of compulsory education schools shall not be contracted out,the local government still allows the school canteen to introduce social forces for contracting and entrusted operation due to various conditions.Under the two business models,the financial problems are different and there are different emphases on financial management.This paper lists the financial problems under the two modes and their common financial problems,analyzes the new requirements of"transparent kitchen,bright stove"for the financial management of canteens under the new situation,and explores the measures to further strengthen the financial management of canteens in compulsory education schools.