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中小学经费预算管理建设与完善研究

Research on the Construction and Improvement of Budget Management in Primary and Secondary Schools
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摘要 当前,我国对中小学教育的重视程度非常高。为了使教育教学活动能够顺利开展,费用开支更加合理,必须加强对中小学经费预算的管理。中小学校获取经费的途径是财政拨款,要想保证现有资金能得到充分应用,就要落实经费预算管理工作。从当下实际情况来看,中小学校的发展速度持续加快,预算管理也得到了进一步的完善,但管理过程中出现的问题依然较多,如经费预算没有落到实处等。若想解决这些问题,需要加强经费预算管理,这也是保证中小学校能够实现可持续发展的关键所在。文章主要针对中小学经费预算管理展开深入探析,在此基础上寻找建设、完善的可行之策,以促进中小学校的可持续发展。 At present,China attaches great importance to primary and secondary education.In order to ensure the smooth development of education and teaching activities and make the expenses more reasonable,it is necessary to strengthen the budget management of primary and secondary schools.The way for primary and secondary schools to obtain funds is financial allocation.In order to ensure that the existing funds can be fully used,it is necessary to implement the budget management.Judging from the current actual situation,the development of primary and secondary schools continues to accelerate,and budget management has been further improved,but there are still many problems in the management process,such as the budget has not been implemented.To solve these problems,it is necessary to strengthen budget management,which is also the key to ensure that primary and secondary schools can achieve sustainable development.This paper mainly focuses on the in-depth analysis of the budget management of primary and secondary schools,and on this basis,looking for feasible measures for construction and improvement to promote the sustainable development of primary and secondary schools.
作者 费忠杰 FEI Zhong-jie(Tengzhou No.3 Middle School)
机构地区 滕州市第三中学
出处 《当代会计》 2022年第8期13-15,共3页 Contemporary Accounting
关键词 中小学 经费预算管理 教育基金 primary and secondary schools budget management education funds
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