最近,笔者在对部分乡镇初级中学的财务收支进行审计时发现,有些学校在财务管理方面存在一些不容忽视的问题:一是有些收入不纳入学校财务会计核算,在账外形成“小金库”;二是违反收支两条线规定,收取的学杂费等不及时缴存财政专户,有的甚至跨年度缴存,坐支现象严重;三是学生伙食 Recently, when I conducted an audit of the financial revenues and expenditures of some township junior high schools, I found that some schools have some issues that can not be ignored in terms of financial management: First, some of the incomes are not included in the school’s financial accounting and form a “small treasury” ; Second, in violation of the provisions of the two lines of revenue and expenditure, tuition and miscellaneous fees collected in a timely manner do not keep financial accounts in a timely manner, and some even deposit across years;