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随着农村中小学的食宿改善工程逐步实施到位,诸多农村中小学建起了学生食堂,解决了路途较远的学生就餐问题。由于受到地区经济发展水平等诸多因素的影响,不同农村中小学食堂的经营管理状况差异较大。鉴于其所提供的服务具有“准公共产品”这一特性,地方教育主管部门和财政部门应建立和完善相适应的农村中小学食堂财务管理业绩评价系统,科学评价其的财务管理状况,促使其不断提高经营管理水平,稳步实现教育优先发展目标。
With the gradual implementation of the rural primary and middle school accommodation improvement project, many rural primary and secondary schools built a student canteen, to solve the problem of dining students farther. Due to the influence of many factors such as the level of regional economic development, the operation and management status of canteens in different rural areas is quite different. In view of the fact that the services it provides have the characteristic of “quasi-public goods”, local education authorities and financial departments should establish and improve the performance evaluation system of financial management of rural primary and secondary school canteens, scientifically evaluate their financial management status, Promote its continuous improvement of management level, and steadily achieve the priority of education development goals.