中小学校实行国库集中支付制度后,对预算管理产生了重大的积极影响,中小学校部门预算编制应适应国库集中支付的需要。本文通过分析中小学校在国库集中支付制度下预算管理中存在的问题,对中小学校预算编制、执行、控制、分析与考核等方面提出了相应对策。 After the centralized treasury payment system is implemented in primary and secondary schools, it has a significant positive impact on budget management. The budgeting of primary and secondary school departments should be adapted to the needs of treasury centralized payment. Based on the analysis of the problems existing in the budget management of primary and secondary schools under the centralized treasury payment system, this paper puts forward corresponding countermeasures to the budget preparation, implementation, control, analysis and assessment of primary and secondary schools.