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近年来,我国教育事业进入了一个前所未有的发展时期,然而与城市相比,农村义务教育发展明显滞后,还存在着大量意想不到的问题,剖析其有以下几点:一、存在问题(一)教育经费没有保障,财会工作难以顺利进行。农村义务教育管理体制上划之前,义务教育的管理权和主要责任在乡镇,其教育负债较重,教育经费供求矛盾突出。(二)学校预算管理不规范。目前,大多数农村中小学校年初不编制教育经费收支预算,年中和年末不编制决算,不搞财务收支执行情况分析。学校收支无计划,经费收
In recent years, education in our country has entered an unprecedented period of development. However, compared with cities, the development of compulsory education in rural areas lags behind obviously. There are still many unexpected problems. First, the existing problems (1) Education funds are not guaranteed, accounting work difficult to proceed smoothly. Before the rural compulsory education management system was drafted, the management power and primary responsibility of compulsory education were in towns and townships, with heavy education liabilities and prominent contradiction between supply and demand of education funds. (B) the school budget management is not standardized. At present, most primary and secondary schools in rural areas do not compile a budgeted education expenditure budget at the beginning of the year, and do not compile final accounts in mid-year and the end of the year, nor do they carry out an analysis of the implementation of financial revenues and expenditures. School revenue and expenditure without plans, funds received