一、乡镇学校财务管理存在的问题1、会计人员业务素质不高由于会计队伍不稳定,经常是先“上车”后培训,有少数财会人员上岗无证,工作中主要存在会计科目填制错误多、会计账簿随意更改多、结账不及时多、科目核算不准确多、财务报表编制不完整多、会计档案装订归档不规范的多。 I. Problems existing in the financial management of township schools 1. The accounting staff’s professional quality is not high. Because the accounting team is not stable, it is often the first “training” after training. There are a few accountants who are on the job without a certificate. There are many errors in the system, changes in the accounting books are arbitrarily changed, billing is not in time, the accounting of the subjects is inaccurate, the preparation of financial statements is not complete, and the binding of accounting files is not standardized.