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: financial
management system is not standardized, no tricks of financial activities, financial accounting accounting ,
planning, control, decision-making, organization, 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 lack of funds,
resources and the main object of the conflict between the objectives of unabated reduced, and the great
expansion of the potential; in the "examination-oriented education" thinking under the influence of the
graduate re-allocation of funds, light starting grade, security entrance examination subjects, light non-exam
subjects, heavy hardware construction, software construction light; long-standing business Unity of the right
of ownership, management awareness of the lack of Economic efficiency, the use of funds to meet the
standards of management expenses by expenditure, 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, making it difficult to guide the
use of accounting principles and constraints. How can we effectively do to strengthen the financial
management of the school, the following I will simply talk about my experiences.
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 Education and
teaching, less emphasis on school financial management, financial management, resulting in gradual school
marginalized and, therefore, the current financial management of the school in general is not optimistic,
mainly in:
1. generally low quality of accounting personnel, books and records of non-standard settings. School teachers
are basically part-time accounting, the accounting business ability is generally not high, accounting for most
of the former "Apprentice" master limited knowledge of financial accounting. Some even do not understand
basic accounting principles, the use of a wide variety of accounts, set up all kinds of books; some accountant
general ledger in accordance with their own ideas to set subjects, will be a breakdown in the list of items to
the general ledger accounting subjects, but should be detailed accounting of the subject has not set a
breakdown, leading to general ledger are not always, a breakdown is not detailed; some schools accounting
ledger and cash journal cashier does not match the material does not match the fixed asset account, using
cash on top of a large number of white bars IOU arrived, and so, the accounting Record highly irregular.
2. Accounting treatment is a bit confusing, income and expenditure show a serious flaw. Income and
expenditure of the school is not complicated, but the book 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. The main reason is the
fear of not accounted for examination, fear of fines, fear of punishment. As this part of the long-term lack of
funds and regulatory accounting system, according to sources of funds managed by different personnel,
revenue and expenditure management is in chaos, a large security risk capital.
3. Cash generally too large, the phenomenon of public funds to personal accounts abound. Some schools in
the county bank, but the school in the township, in order to facilitate the withdrawal, made of public funds
for his own name into the credit zero money; some schools are not accounted for the revenue to fund
individual bank managers, too late memory banks to keep their own by the cashier, cash often exceeding the
prescribed limit.

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

proportion. The financial sector required tuition and fees must be paid in full and
timely financial accounts, but individual schools are still "get all income or sit"
phenomenon, the financial return of the funds required, some schools did not use to

use, some expenses in violation of the provisions of financial management. In order

to avoid detection, and some notes on the school only opened in the formal
approval of the charges the price, super scope, super-charged part of the standard
class teacher with the school alone the financial sector based on statements, bills
and chaotic management. In spending bills, many schools have a lot of white
invoices, and management are not standardized, monitoring not in place. Links to
free paper download Second, the strengthening of school financial management
1. Further enrich the work of the financial policy to improve
strong, system-critical features, carefully study the party's principles and policies,
laws and regulations. According to the actual work to improve financial
management from the start, in the fine management on an issue, the service
efforts. Establish the overall concept of time, and constantly promote the spirit of
innovation. To enrich the study of theory to improve management, enhance the
sense of responsibility. Always maintain a high degree of consensus with the school
committees, dedicated to serving the school.
2. Well operations, improve overall service
to increase revenue as a starting point, adhere to the basic requirements of
financial work to develop specific measures to cut expenditure, personal security in
a part of the second premise of preserving the normal office , a reasonable
allocation of funds to schools to support normal development. Post offices to
establish and improve internal division of labor and cooperation, cooperation in
power systems, improve the management level from the start, improve the financial
system.
First, strengthen the management fees. According to my Information complexity of
students, type and more features, the establishment of a sound information and
electronic files of individual students fees, fees for students targeted for statistics,
always provide an accurate basis for the expediting fee to ensure timely clearance
of arrears and individual students Books for the normal settlement costs, fees and
charges in school to achieve the dynamic management, and essentially pay no
omissions, no dead ends, arrears of recorded sound regulatory Road.
Second, timely reporting student subsidies. According to state-subsidized school
students the principles of grants, according to time requirements at higher levels,
the Treasury report in full and timely information on all types of students, for the
first time grants in place. And to ensure that accurate accounts of individual
students, a discount, a card issued to the students themselves all, no withholding of
funds misappropriated. Approaches based on state subsidies, "the students pay the
obligation" requirements, tuition grants, while expediting, who did not pass out or
dropped out of school arrangements for procedures deemed to have withdrawn,
according to the provisions do not grant pre-declaration.
Again, a reasonable allocation, financing loan. According to the annual school
overall economic conditions in the context of declining revenues, overall
arrangements for the use of funds, security focus, security and stability. Pay close
attention to routine implementation of strict compliance with the accounting

oversight functions, do a good job of Financial Analysis and annual budget, strict
accounting of the expenditure, timely liquidation of the financial procedures.
Investigation and financial management weaknesses and eliminate unreasonable
expenses, improve capital efficiency. Review and timely preparation of an invoice for
reimbursement checks insisted reimbursement classification, strict loan,
reimbursement procedures, clear and timely collection utilities, rent fee.
The basic functions of primary and secondary schools is the accounting of
accounting and accounting oversight, and its fundamental task of basic education in
accordance with the characteristics of the proper, scientific management and good
use of the financial funds, the only way to improve the financial management of the
school level, and strive for the development of basic education services.