通过对团场中小学的财政财务收支审计,笔者发现一些地方的学校财务管理薄弱,乱收费的行为在不同范围和不同程度地存在。在对中小学收费中存在的普遍问题与成因从体制和社会认识上做了分析,并对此提出相应的审计监督方法。 Through the auditing of the financial revenue and expenditure of primary and secondary schools in the community, the author finds that the financial management of schools in some places is weak and arbitrary charges exist in different scopes and in varying degrees. In the primary and secondary school fees exist in the common problems and causes of institutional and social awareness made on the analysis, and to put forward corresponding audit supervision methods.