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随着近年来我国小学现代化教育体制改革的不断发展深入,小学教育水平得到全面提升的同时,也对小学各项管理工作提出了新的要求及标准。作为小学财务管理中的重要内容,小学会计核算管理对于小学财务环境的规范和改善具有重要作用。尤其是在国家政府修改实施《中小学财务制度》、《中小学会计制度》等新政策措施后,小学会计核算管理工作面临着转型优化。本文针对当前小学会计核算管理中存在的一些弊端,探讨了小学会计核算管理应如何在新会计制度下实现优化改善。
With the deepening of reform in our country’s elementary education system in recent years, the level of primary education has been improved in an all-round way and new requirements and standards have also been put forward for the management of primary schools. As an important part of primary school financial management, primary school accounting management plays an important role in regulating and improving primary school financial environment. Especially after the state government revised and implemented new policies and measures such as the financial system of primary and secondary schools and the accounting system of primary and secondary schools, the primary school accounting management is faced with the transformation and optimization. In this paper, aiming at some shortcomings in the current primary accounting management, this paper discusses how the primary accounting management should be optimized and improved under the new accounting system.