中小学会计核算存在的问题及对策研究  

Research on the problems and countermeasures in primary and secondary school accounting

作　　者：舒明 Shu Ming(Luding County Education and Sports Bureau,Tibetan Autonomous Prefecture of Garzê,Sichuan,626100)

机构地区：[1]泸定县教育和体育局,四川甘孜藏族自治州626100

出　　处：《市场周刊》2025年第8期126-129,共4页Market Weekly

摘　　要：中小学会计核算作为我国教育财务管理体系的重要组成部分,是确保学校财务健康、教育资源合理分配和使用的基础性工作,对监督和保障教育资源的公平分配具有重要意义。中小学会计核算不仅是学校财务管理的基础工作,也是学校履行教育使命、实现可持续发展的重要保障。基于此,文章对中小学会计核算概述、重要性分析、问题剖析进行了探讨,重点探究问题解决的对策,希望持续推进教育财务管理的规范化、信息化、现代化。As an important part of China's education financial management system,primary and secondary school accounting is the basic work to ensure the school's financial health,the rational allocation and use of educational resources,and is of great significance to supervise and guarantee the fair allocation of educational resources.Primary and secondary school accounting is not only the basic work of school financial management,but also an important guarantee for schools to fulfill their educational mission and realize sustainable development.Based on this,this paper focuses on exploring the countermeasures to solve the problems based on the concept overview,importance analysis and problem analysis of primary and secondary school accounting,hoping to continue to promote the standardization,informatization and modernization of educational financial management.

关 键 词：中小学 会计核算 会计监督 问题 对策 

分 类 号：G475[文化科学—教育学]