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对教育事业实行分级管理以后,农村中小学校的预算外资金有较大的增加,作为学校经济管理组成部分的会计,必须进行相应的改革.改革什么?怎样改革?现根据本县的具体情况,提出如下设想: 一、财务机构的设置目前学校财务机构的设置,除保持原有的机构外,应在乡镇教育管理委员会办公室增设财务机构,配备专职或兼职会计一人.其职责是管好集资经费收入,并按已定方案和批准的项目,将经费划给中学
After the graded management of education, the extra-budgetary funds of rural primary and secondary schools have greatly increased, and the accounting as an integral part of the school’s economic management must undergo corresponding reforms.What are the reforms? How to reform? According to the specific circumstances of this county, Put forward the following ideas: First, the establishment of financial institutions At present, the establishment of financial institutions in schools, in addition to maintaining the original institutions, should be in the township education management committee office additional financial institutions, equipped with full-time or part-time accounting one of its responsibility is to manage the funding Income and allocate funds to secondary schools on the basis of the projects that have been finalized and approved