论文部分内容阅读
从上世纪90年代中后期开始,我县民办幼儿园异军突起。自2011年起,在政府的扶持下民办幼儿园不断发展壮大,在加快学前教育发展方面起到了不可估量的促进作用,但我县民办园大多规模较小、家庭作坊式较多,家族式的管理,导致民办园缺乏制约机制,财务管理混乱。依据《陕西省人民政府关于大力发展学前教育的意见》的要求,各民办园必须依法设立会计机构、配备会计人员、依法设置会计账簿,规范财务管理,因此,引导民办园规范财务管理,促进学前教育健康、有序发展,既是落实《陕西省人民政府关于大力发展学前教育的意见》的必然要求,又是全面贯彻财政法规、财务规则、会计准则制度,保障财政资金安全高效使用的基础。
From the late 90s of last century, my county private kindergarten emerged. Since 2011, with the support of the government, private kindergartens continue to grow and develop, and play an inestimable role in accelerating the development of pre-school education. However, most of our county-run private parks are small-scale and have more family workshops and family-style management , Resulting in the lack of a restrictive mechanism for private parks and confusion in financial management. According to the requirements of “Shaanxi Provincial People’s Government’s Opinions on Vigorous Development of Preschool Education”, all private parks must set up accounting institutions according to law, allocate accounting personnel, set up accounting books according to law and standardize their financial management. Therefore, they should guide non-governmental parks to standardize their financial management and promote pre-school The healthy and orderly development of education is not only the necessary requirement for the implementation of the “Opinions of Shaanxi Provincial People’s Government on Vigorous Development of Preschool Education”, but also the basis for the full implementation of financial laws and regulations, financial rules and accounting standards and the safe and efficient use of financial funds.