公用经费支出是中小学财务支出的重要组成部分,也是学校财务收支管理的重要内容。文章从中小学校公用经费支出中存在的若干问题着手,对如何加强公用经费支出管理,进行了深入的思考和分析,提出了一些建议和策略,力求最大程度地提高公用经费的使用效益。 Public expenditure is an important part of primary and secondary school financial expenses, but also an important part of school financial revenue and expenditure management. The article starts with some problems in the public expenditure on primary and secondary schools, and conducts in-depth thinking and analysis on how to strengthen the management of public expenditures. It puts forward some suggestions and strategies in order to maximize the utility of public funds.