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较之其他部门的管理,学校的管理比较独特,其管理目标在于学校的教学工作,学校的各项资金主要来自于财政拨款,这也使得学校常常忽略了内部控制,财务资金的使用长时间处于失控状态,资金浪费现象较为突出,因此,学校必须加强重视内部控制,提高资金的使用效率,保障中小学的日常活动正常进行,以利于教育教学工作效率的提升。本文首先简要阐述了中小学内部控制的特征,针对中小学内部控制存在的问题进行详细探究,进而针对现阶段中小学在实行内控过程中存在的普遍问题,提出了改进以及改进措施。
Compared with the management of other departments, the management of the school is rather unique. The management goal of the school is to teach the school. The funds of the school mainly come from the financial appropriation. This also makes the school often neglect the internal control. The use of the financial fund is long Out of control status, the phenomenon of waste of funds is more prominent, therefore, schools must pay more attention to internal control, improve the efficiency of the use of funds, to ensure the daily activities of primary and secondary schools to carry out normally, in order to facilitate the efficiency of education and teaching work to improve. This article first briefly describes the characteristics of the internal control of primary and secondary schools, and probes into the problems existing in the internal control of primary and secondary schools in detail. Then, according to the common problems existing in primary and secondary schools during the implementation of internal control, some improvements and improvements are proposed.