随着我国经济的发展和人们生活水平的提高,各地的学生数目日益增多,学校的规模也日益扩大,国家对学校投入的资金建设也日益增多,学校的财务往来账目增多,资金流动也相对频繁。学校的会计人员面临着巨大的挑战,财务管理的难度增加,为了完善学校的财务管理,避免出现渎职行为,需要在学校中构建起完善的会计监督体系。 With the development of our economy and the improvement of people’s living standards, the number of students in various places is increasing day by day, the scale of schools is also growing day by day, and the state funds for the construction of schools are also increasing. The financial accounts of schools are increasing, and the flow of funds is relatively frequent . School accountants are faced with enormous challenges, financial management more difficult, in order to improve the school’s financial management, to avoid misconduct, the need to build a sound accounting supervision system in schools.