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近年来,随着各级政府对教育经费投入的不断加大,基础教育正步入一个健康、良性循环的发展时期。然而在教育经费逐步实行国库集中支付,财务管理日趋规范的同时,作为学校财务管理的重点已悄然发生了变化,即由过去学校行政财务管理为重点,向学校工会财务和食堂财务管理转变。本人长期以来从事教育财务管理和教育工会经费审查工作,曾连续四年代表浙江省教育厅赴衢州、绍兴、湖州等地进行教育经费和工会经费的审计工作,现就工会经费审计过程中发现的主要问题和审计过程中应把握的几个主要环节谈
In recent years, with the government spending on education increasing at all levels, basic education is entering a period of healthy and virtuous cycle development. However, as the education funds are gradually concentrated in treasury payment and the financial management is becoming more and more standardized, the focus of the school’s financial management has quietly changed. That is, it focuses on the administrative financial management of the school and changes the financial management of the school’s trade union and canteen. I have been engaged in the examination and examination of educational and financial management and education union funds for a long time. For four consecutive years, on behalf of Zhejiang Provincial Department of Education, I went to Quzhou, Shaoxing, Huzhou and other places to carry out audit work on educational funds and trade union funds. The main problems and the audit process should grasp a few key links