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随着国家对教育经费投入的增加,如何合理配置、有效利用财政资金发展中小学校教育,首先就需要科学、精细地编制预算,严格地执行预算,使有限的资金发挥最大效能,切实办好人民满意的教育。目前中小学校预算编制还存在不科学性和盲目性,预算执行和调整较随意,年底要么突击花钱浪费严重,要么因预算不科学资金短缺限制了学校的发展,近几年来国家虽然不断加强预算管理,但仍需完善。本文首先分析了中小学预算管理存在的问题,然后从预算编制、预算执行到预算绩效考核几个方面提出了相应的解决办法。
With the increase of investment in education, how to allocate education rationally and use the financial resources effectively to develop primary and secondary schools, we must first formulate a scientific and detailed budget, strictly implement the budget, maximize the effectiveness of limited funds, and effectively handle the people Satisfied education. At present, there are still unscientific and blind budgeting in primary and secondary schools. The implementation and adjustment of budgets are more arbitrary. At the end of the year, either surprise or waste of funds is wasted, or the unscientific lack of funds limits the development of schools. In recent years, the state has continuously stepped up its budget Management, but still needs improvement. This paper first analyzes the existing problems in the budget management of primary and secondary schools, and then puts forward the corresponding solutions from the aspects of budget preparation, budget execution and budget performance appraisal.