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近年来我国教育体制改革的步伐不断加快,社会各界对于中学校的教学要求、管理要求都有了更高的要求标准。为了有效保证教育事业的高效开展,就需要不断强化学校的财务管理质量,以此促进学校达成可持续性发展的管理目标。预算管理是财务管理工作中的重要内容之一,但是中学财务预算管理和商业企业的财务预算管理有本质的区别,因此不能直接套用企业预算管理模式。基于此,笔者通过在山东省菏泽第一中学多年的财务工作经验和相关文献查询,结合理论与实践,就中学财务工作中预算管理相关事项进行较为深入的探析。
In recent years, the pace of education system reform in our country has been accelerating constantly. All sectors of society have higher requirements for the teaching and management requirements of secondary schools. In order to effectively ensure the efficient development of education, it is necessary to continuously strengthen the quality of financial management in schools so as to promote the management of schools in achieving sustainable development. Budget management is one of the important contents in financial management. However, there is an essential difference between financial budget management in middle school and financial budget management in commercial enterprises. Therefore, it can not directly apply the enterprise budget management mode. Based on this, the author through years of Heze first middle school in Shandong Province financial work experience and related literature inquiries, combined with theory and practice, financial management in the work of the budgetary matters related to conduct a more in-depth analysis.