长期以来,教育经费是由县教育主管部门统一领拨、统一核算、统一办理预算和决算,下属区教办设二级会计单位,区下属乡教委为报帐单位,实行直线管理的体制。乡级财政建立后,打破了条条拨款的管理制度,如何改革教育经费管理体制,提点建议,供研究参考。一、设置乡级教育会计机构,培训会计人员。乡教委原无专职会计人员,一切经济业务是乡中心校会计代办,属区教办的一个报帐单位,兼职会计多数未受过专业训练,不会记帐、制表,不适应目前乡级财政管理的需要,乡教委应设置一级会计单位,配备专职会计人员,执行预算单位会计制度,直接和乡财政所发生经费领拨关系,在乡政府和主管部门双重领导下进行工作。乡教委会计应从教师中选拔年富力强,作风正派,有一定工作能力的同志担任,或从学校会计中选拔,并经过一定时间的培训。二、明确管理范围和方法。乡教育经费是由预算内和预算外两部分经费组成。对预算内经费的管理要求是:乡教委作为一级会计单位,对纳入乡级财政统筹安排的教育经费,每年使用前,要根据全乡教育事业发展情况,如实编制年度预算,报乡政 For a long time, the education funds were unifiedly appropriated and appropriated by the county education authorities, unified accounting, unified budget and final accounts, subordinate district education to set up two accounting units, the district under the Board of Education for the reporting unit, the implementation of a straight line management system. After the establishment of the township finance department, the system of management of allocating funds is broken, and how to reform the management system of education funds is put forward. Some suggestions are put forward for research and reference. First, set up township education accounting agencies, training accountants. Township Board of Education Formerly without full-time accountant, all economic business is the rural school accounting charge d’affaires, is a district office to teach a report unit, part-time accounting Most have not been professionally trained, not accounting, tabulation, does not adapt to the current township finance Management needs, Township Board of Education should be set up a accounting unit, with full-time accounting staff, the implementation of the budgeting unit accounting system, directly and the township finance took the lead in the relationship between the township government and competent departments under the dual leadership. Township Board of Education accounting should be selected from the teachers in the prime of life, style is decent, have a certain ability to work as comrades, or from school accounting selection, and after a certain period of training. Second, a clear scope and method of management. Township education funding is composed of both budgetary and extrabudgetary funds. Management requirements for budgetary funds are as follows: Township Board of Education as a first-class accounting unit, incorporated into the financial arrangements for township-level education funding, each year before use, according to the development of education in the township, the actual preparation of the annual budget, reported the township government