2007年1月1日起,《中小学财务制度》实施以来,学校的财务管理水平有了质的飞跃。但是,学校与学校之间、学校不同年度间的财务状况如何,缺乏统一的财务评价指标。本文就义务教育学校的财务评价指标的建立及如何应用作了详细的阐述。 Since January 1, 2007, since the implementation of the “primary and secondary financial system”, the school’s financial management has made a qualitative leap. However, the financial status between schools and schools and between schools in different years lacks unified financial evaluation indicators. This article elaborates on how to set up the financial evaluation index of compulsory education school and how to use it.