财政部制定的《中小学校财务制度》规定，不具备条件或不需要单独设置财务机构的中小学校，可实行“集中管理，分校核算”的管理体制。我们认为，在执行以上规定时，对乡镇和街办中小学可采取如下具体办法： 一、在乡镇（街办）的教育组设１名专职主管会计，负责管理乡镇（街办 The “financial system for primary and secondary schools” stipulated by the Ministry of Finance stipulates that primary and secondary schools that do not have the necessary conditions or do not need to set up separate financial institutions may implement the management system of “centralized management and branch accounting.” In our opinion, the following specific measures can be taken for township and street primary and secondary schools when implementing the above provisions: 1. To set up a full-time chief accountant in the education group of the township (street run) to manage the township