论文部分内容阅读
当前各地中小学校通过办厂(场)、勤工俭学、社会资助等项目集中的预算外资金越来越多,有部分学校对这部分资金的管理存在着混乱现象。有的没有将资金纳入财务部门统一管理,而是这个教师管一项,那个教师管一点,或者由学校领导自行管理,既无连续编号的收据,又不将款项存入银行,既不向教职工公布帐目,又无完整的帐据存查。有的虽由财务部门统一管理,但预算外资金,预算内资金不在一本总帐上反映,而是分别建帐,或者只将部分预算外资金反映在总帐上,其余另立
At present, more and more extrabudgetary funds have been collected by primary and secondary schools across the country through projects such as factories (field), work-study programs and social support programs, and some schools have chaos in the management of this part of the funds. Some do not include the funds into the unified management of the financial department. Instead, the teacher manages one item. The teacher manages the piece of paper or the school leader manages the piece of paper. There are no consecutively numbered receipts and no money is deposited into the bank. Staff accounts, there is no complete accounting records. Although some are managed by the financial department, extrabudgetary funds and budgetary funds are not reflected in a general ledger. Instead, they are set up separately or only some of the extrabudgetary funds are reflected in the general ledger. The remaining