随着国家加大对农村中小学财务经费保障体制的管控,越来越多的资金开始注入到农村中小学校中。从而在很大程度上解决了中小学财政吃紧,经费不足导致难以良好运转的问题。然而,经费体制的改革也并不是一本万利的,也导致了农村中小学并没有利用好拿到手的经费,用于教学和发展。因此,笔者就以内部控制的视角来看待当前中小学财务管理遇到的问题。并且通过对问题的分析,提出相关对策,希望能够更好的管理中小学财务经费,完善和发展我国农村义务教育事业。 As the state increases its control over the financial funding support system for rural primary and secondary schools, more and more funds have begun to be injected into primary and secondary schools in rural areas. To a large extent, this has solved the problem of poor and tight financial arrangements for primary and secondary schools and difficulties in running well due to insufficient funds. However, the reform of the funding system is not a very profitable one. It has also caused rural primary and secondary schools not to make good use of the resources they need to get their hands for teaching and development. Therefore, the author regards the problems encountered in the current financial management of primary and secondary schools from the perspective of internal control. And through the analysis of the problem, put forward relevant countermeasures, hoping to better manage the financial funding of primary and secondary schools, improve and develop China’s rural compulsory education.