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近年来随着民办基础教育的发展,民办中小学校财务、会计问题已经成为社会各界关注的热点。为了使教育资源得到合理配置和有效利用,保障民办基础教育的可持续和健康发展,2008年10月上海市教育委员会颁布了规范民办中小学校财务管理和会计核算的地方法规。作为一项制度创新,该制度实现了既定的设计目标,解决了制度困境,突破了原有的制度框架,为民办基础教育的发展创造了新的契机。然而,新制度的实施效力还取决于政府职能的转换和民办学校自身的可持续能力建设。
In recent years, with the development of private basic education, the financial and accounting problems of private primary and secondary schools have become the focus of attention of all walks of life. In order to reasonably allocate and effectively utilize educational resources and ensure the sustainable and healthy development of private basic education, the Shanghai Municipal Commission of Education promulgated local laws and regulations governing the financial management and accounting of private primary and secondary schools in October 2008. As a system innovation, the system has achieved the designed goal, solved the system predicament, broke through the original institutional framework and created new opportunities for the development of private basic education. However, the effectiveness of the implementation of the new system also depends on the transformation of government functions and the sustainable development of private schools themselves.