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对于中小学校来说,虽然是非营利性社会组织,但也是离不开财务会计核算的。这是因为一所好的学校,如果要想建立一个完善的管理体系,就必须要有一个完善的财务会计核算体制来做支撑。现在,会计核算作为一种行之有效的管理手段,正在被越来越多的学校广泛采用。本文结合中小学的实际情况,分析了中小学校会计核算中存在的某些问题,并结合笔者本人的调查研究提出了一些相应的对策。
For primary and secondary schools, although non-profit social organizations, but also inseparable from the financial accounting. This is because a good school, if you want to establish a sound management system, we must have a sound financial accounting system to do the support. Now accounting as an effective management tool is being widely used by more and more schools. Based on the actual situation of primary and secondary schools, this paper analyzes some problems existing in the accounting of primary and secondary schools, and puts forward some corresponding countermeasures based on the author’s own investigation.