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Abstract] secondary school management, strengthening Financial Management is conducive to the

Development of better schools, this article on the status of financial management and strengthen management

methods has been further elaborated.

[Keywords] to strengthen the financial management of secondary schools

present, schools are often the internal financial management problems, mainly as follows financialmanagement system is not standardi!ed, no tric"s of financial activities, financial accounting accounting ,

planning, control, decision#ma"ing, organi!ation, analysis can not be fully functional$ in the planned economy

under the impact of school finance are used to and so on, rely on, to, to raise awareness of lac" of funds,

resources and the main ob%ect of the conflict between the ob%ectives of unabated reduced, and the great

e&pansion of the potential$ in the 'e&amination#oriented education' thin"ing under the influence of the

graduate re#allocation of funds, light starting grade, security entrance e&amination sub%ects, light non#e&am

sub%ects, heavy hardware construction, software construction light$ long#standing business (nity of the right

of ownership, management awareness of the lac" of )conomic efficiency, the use of funds to meet the

standards of management e&penses by e&penditure, not pay attention to tap the potential of school resources,

not good at economic accounting, improve fund use efficiency$ too died of the competent departmental ,

school autonomy in financial management is not$ the fragmentation, the school financial accounting

procedures were in operation, under pressure from all sides and interference, ma"ing it difficult to guide the

use of accounting principles and constraints. *ow can we effectively do to strengthen the financial

management of the school, the following + will simply tal" about my e&periences.

First, the current status of the financial management of some schools

school management in secondary schools, most of the leadership of the main emphasis is )ducation and

teaching, less emphasis on school financial management, financial management, resulting in gradual school

marginali!ed and, therefore, the current financial management of the school in general is not optimistic,

mainly in

. generally low -uality of accounting personnel, boo"s and records of non#standard settings. chool teachers

are basically part#time accounting, the accounting business ability is generally not high, accounting for most

of the former 'Apprentice' master limited "nowledge of financial accounting. ome even do not understand

basic accounting principles, the use of a wide variety of accounts, set up all "inds of boo"s$ some accountant

general ledger in accordance with their own ideas to set sub%ects, will be a brea"down in the list of items to

the general ledger accounting sub%ects, but should be detailed accounting of the sub%ect has not set abrea"down, leading to general ledger are not always, a brea"down is not detailed$ some schools accounting

ledger and cash %ournal cashier does not match the material does not match the fi&ed asset account, using

cash on top of a large number of white bars +/( arrived, and so, the accounting 0ecord highly irregular.

1. Accounting treatment is a bit confusing, income and e&penditure show a serious flaw. +ncome and

e&penditure of the school is not complicated, but the boo" is difficult to reflect the accurate data. For

instance, some schools charge tuition fees in violation of regulations, and timely remedial fees are not

accounted for, some of the other income recorded for the payment of staff benefits. 2he main reason is the

fear of not accounted for e&amination, fear of fines, fear of punishment. As this part of the long#term lac" of

funds and regulatory accounting system, according to sources of funds managed by different personnel,

revenue and e&penditure management is in chaos, a large security ris" capital.

3. 4ash generally too large, the phenomenon of public funds to personal accounts abound. ome schools in

the county ban", but the school in the township, in order to facilitate the withdrawal, made of public funds

for his own name into the credit !ero money$ some schools are not accounted for the revenue to fundindividual ban" managers, too late memory ban"s to "eep their own by the cashier, cash often e&ceeding the

prescribed limit.

4. Inadequate supervision, bill management practices, white bars spending a larger

proportion. The fnancial sector required tuition and ees must be paid in ull and

timely fnancial accounts, but individual schools are still "get all income or sit"

phenomenon, the fnancial return o the unds required, some schools did not use to

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use, some expenses in violation o the provisions o fnancial management. In order

to avoid detection, and some notes on the school only opened in the ormal

approval o the charges the price, super scope, supercharged part o the standard

class teacher with the school alone the fnancial sector based on statements, bills

and chaotic management. In spending bills, many schools have a lot o white

invoices, and management are not standardi!ed, monitoring not in place. in#s toree paper download $econd, the strengthening o school fnancial management

%. &urther enrich the wor# o the fnancial policy to improve

strong, systemcritical eatures, careully study the party's principles and policies,

laws and regulations. (ccording to the actual wor# to improve fnancial

management rom the start, in the fne management on an issue, the service

e)orts. *stablish the overall concept o time, and constantly promote the spirit o

innovation. To enrich the study o theory to improve management, enhance the

sense o responsibility. (lways maintain a high degree o consensus with the school

committees, dedicated to serving the school.

+. ell operations, improve overall service

to increase revenue as a starting point, adhere to the basic requirements o

fnancial wor# to develop specifc measures to cut expenditure, personal security in

a part o the second premise o preserving the normal o-ce , a reasonable

allocation o unds to schools to support normal development. ost o-ces to

establish and improve internal division o labor and cooperation, cooperation in

power systems, improve the management level rom the start, improve the fnancial

system.

&irst, strengthen the management ees. (ccording to my Inormation complexity o

students, type and more eatures, the establishment o a sound inormation and

electronic fles o individual students ees, ees or students targeted or statistics,always provide an accurate basis or the expediting ee to ensure timely clearance

o arrears and individual students /oo#s or the normal settlement costs, ees and

charges in school to achieve the dynamic management, and essentially pay no

omissions, no dead ends, arrears o recorded sound regulatory 0oad.

$econd, timely reporting student subsidies. (ccording to statesubsidi!ed school

students the principles o grants, according to time requirements at higher levels,

the Treasury report in ull and timely inormation on all types o students, or the

frst time grants in place. (nd to ensure that accurate accounts o individual

students, a discount, a card issued to the students themselves all, no withholding o 

unds misappropriated. (pproaches based on state subsidies, "the students pay theobligation" requirements, tuition grants, while expediting, who did not pass out or

dropped out o school arrangements or procedures deemed to have withdrawn,

according to the provisions do not grant predeclaration.

(gain, a reasonable allocation, fnancing loan. (ccording to the annual school

overall economic conditions in the context o declining revenues, overall

arrangements or the use o unds, security ocus, security and stability. ay close

attention to routine implementation o strict compliance with the accounting

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oversight unctions, do a good 1ob o &inancial (nalysis and annual budget, strict

accounting o the expenditure, timely liquidation o the fnancial procedures.

Investigation and fnancial management wea#nesses and eliminate unreasonable

expenses, improve capital e-ciency. 0eview and timely preparation o an invoice or

reimbursement chec#s insisted reimbursement classifcation, strict loan,

reimbursement procedures, clear and timely collection utilities, rent ee. The basic unctions o primary and secondary schools is the accounting o

accounting and accounting oversight, and its undamental tas# o basic education in

accordance with the characteristics o the proper, scientifc management and good

use o the fnancial unds, the only way to improve the fnancial management o the

school level, and strive or the development o basic education services.

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