五、中小学财务的内容(一)校舍设备。校舍设备是中小学的物质基础,也称之为硬件条件。它是中小学办学的基本保证,也是学校发展水平的重要标志。而校舍设备的管理水平也成为学校管理水平的重要标志。1.校舍的规划。学校校舍的规划应遵循三条原则,即经济性、实用性和超前性。 V. Elementary and secondary school financial content (1) School premises equipment. School equipment is the material basis of primary and secondary schools, also known as hardware conditions. It is the basic guarantee for running schools in primary and secondary schools and an important symbol of the level of school development. The management of school premises equipment has also become an important symbol of school management. 1. School building planning. The planning of school buildings should follow three principles, namely economy, practicality and advancement.