预算管理是加强学校财务管理、提高教育资金使用效益的必要手段和重要工具。本文分析了当前中小学校预算管理各个环节存在的主要问题,并针对这些问题,提出了应对策略。 Budget management is a necessary means and an important tool to strengthen school financial management and improve the efficiency of the use of educational funds. This article analyzes the main problems existing in the current budget management of primary and secondary schools, and puts forward countermeasures against these problems.