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内部控制是保障中小学财务安全的重要因素,是推动中小学创新发展、实现可持续发展的保障。2014年《财政部关于印发<行政事业单位内部控制规范(试件)>的通知》在全国各地开始实施,虽然在一定程度上推动中小学财务的稳定发展,但是从整体角度分析中小学内部控制仍旧存在诸多问题,需积极解决,落实财政部所下发的内控要求,推动中小学内部控制的完善性。
Internal control is an important factor in ensuring the financial security of primary and secondary schools. It is also an important guarantee for promoting the innovation and development of primary and secondary schools and achieving sustainable development. In 2014, the Ministry of Finance promulgated the “Notice on Printing and Distributing ” throughout the country. Although it has promoted the steady development of finance in primary and secondary schools to a certain extent, the internal control of primary and secondary schools There are still many problems that need to be actively solved and the internal control requirements promulgated by the Ministry of Finance must be implemented so as to promote the improvement of internal control in primary and secondary schools.