由于现行的学校财务管理体制、会计核算与新会计制度的要求相脱节,目前在全面实行校务公开、民主理财的过程中暴露出来的学校财务管理方面的问题越来越多。主要表现在:一是学校会计队伍不稳定,人员变更快,财务移交手续办理不及时。相当一部分学校的会计是由教师兼任,变更频繁; Because the current school financial management system, accounting and new accounting system are out of step, the problems in school financial management that are exposed in the process of fully implementing school affairs disclosure and democratic financial management are increasing. Mainly manifested in: First, the school accounting team is unstable, personnel become faster, and financial transfer procedures are not handled in a timely manner. A considerable portion of the school’s accounting is performed by teachers concurrently, changing frequently;