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随着社会的发展,教育产业的壮大,一部分名优校开始集团化运作。需要对学校内部的财务管理进行重视,这就需要财务人员有着优良的职业素质。本文通过对中学的会计实务进行了解分析,找出改进措施,并通过培训来提高财务人员的职业素质。随着经济的快速发展,对从事会计行业的人员要求更加严格,谨慎性原则也可以在预算会计实务中发挥着不可忽视的作用。本文论述了谨慎性原则在会计实务中的应用,找出改善措施,以促进其发展。
With the development of society and the growth of the education industry, some prestigious schools have started to operate in groups. Need to pay attention to the financial management within the school, which requires the financial staff has a good professional quality. Through the analysis of the accounting practice in middle schools, this paper finds out the improvement measures and improves the professional quality of finance staff through training. With the rapid economic development, more stringent requirements are imposed on those engaged in the accounting profession. The principle of prudence can also play an important role in budget accounting practice. This article discusses the application of the principle of cautiousness in accounting practice and identifies improvement measures to promote its development.