基础教育是教育之本,是经济发展和社会进步的基础和标志,其重要性不言而喻。与此相适应,财务管理工作对于实现基础教育目标所产生的影响不容小视。本文试图确立基础教育财务管理的目标,并以此为起点,分析基础教育财务工作的现状及其产生原因,着力凸现宏观财务管理的重要性,进而提出在新形势下,政府对基础财务工作的管理应发挥的作用。 Basic education is the foundation of education and the foundation and symbol of economic development and social progress. Its importance is self-evident. Correspondingly, the impact of financial management on the achievement of the basic education goals can not be underestimated. This article attempts to establish the goal of financial management of basic education and use it as a starting point to analyze the current situation of financial work of basic education and its causes, and make great efforts to highlight the importance of macroscopic financial management. Then it puts forward that in the new situation, Management should play a role.