学校内部控制是为实现学校的控制目标,对工作中的经济活动风险进行管控的有力保障。本文针对新时期中小学校内部控制中存在的问题,结合《会计法》、《事业单位会计准则》中的有关规定,着重从预算管理、收支管理、合同管理方面进行阐述,针对性的提出加强中小学校内部控制的对策方法。 The internal control of the school is a powerful guarantee for the control of the school’s control over the risk of economic activities at work. In this paper, according to the problems existing in the internal control of primary and secondary schools in the new era, combining with the relevant provisions in the Accounting Law and the Accounting Standards for Institutions, this article elaborates on budget management, revenue and expenditure management and contract management, Countermeasures of Internal Control in Primary and Secondary Schools.