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随着县域经济的快速发展,地方财政进一步加大了教育经费的投入,学校办学条件日益改善,办学规模逐渐扩大,在校就餐人数随之猛增,学校食堂已成为学校后勤服务保障体系的重要组成部分。但与此同时,学校食堂财务管理存在的问题也随之浮出水面。为此,笔者对重庆市县级中小学食堂财务管理现状进行了调研,对存在的问题进行剖析,并提出相应对策。当前,规范食堂财务管理,强化食堂成本核算,显得尤为重要和迫切。
With the rapid development of county economy, local finance has further increased investment in education funds. Conditions for running schools have been improving day by day. The scale of running schools has gradually expanded. The number of students in schools soared. As a result, school canteens have become an important part of school logistics service support system component. But at the same time, the problems in the financial management of the school cafeteria also surfaced. To this end, the author of Chongqing county primary and secondary school cafeteria financial management status quo of research, analysis of existing problems and propose appropriate countermeasures. At present, standardize the canteen financial management, strengthening canteen cost accounting, it is particularly important and urgent.