中小学校会计核算及理财内容复杂。就某一个单位来讲,业务多样,既有预算资金的收支活动,又有预算外资金的收支活动.甚至还有经营性资金的收支活动,针对不同情况进行的管理要求也不一样。在此着重从以下几点谈谈中小学校的会计人员的理财职责。一、做好财务分析中小学校是不直接从事物质资料生产的,尽管如此,它在社会再生产中的地位依然十分重要。在这些单位中,财务不只是被动地为单位业务工作提供物质条件,还对单位的各项基本工作和业务活动产生积极影响。如通过预算管理,以促进增收节支;加强支出管理,可以防止铺张浪费现象的发生;通过财务分析,则可以找出财务工作和业务工作中存在的某些问题,发现薄弱环节,便于进一步改进工作。特别是在当今市场经济不断发展的情况下,要特别注意把学校提供教育服务和精神产品这一生产活动纳入到社会市场经济这一大环境中。要科学地进行市场预测,掌握信息,指导教学和生产活动,拓展学校增收节支渠道。通过科学合理的资金 Primary and secondary school accounting and financial management of complex content. In terms of a unit, business diversification, both the revenue and expenditure of the budget funds, there are extra-budgetary funds income and expenditure activities. Even operating funds revenue and expenditure activities, the management requirements for different situations are not the same . In this emphasis on the following points to talk about accountants in primary and secondary schools financial management responsibilities. First, to do a good job in financial analysis Primary and secondary schools are not directly engaged in the production of material information, however, its status in the social reproduction is still very important. In these units, finance not only provides material conditions passively for the work of the unit business, but also has a positive impact on the basic work and business activities of the unit. Such as through budget management to promote revenue and expenditure savings; to strengthen expenditure management, to prevent the phenomenon of extravagance and waste; through financial analysis, you can find out the financial and operational work of some of the problems found in the weak links for further improvement jobs. In particular, with the continuous development of market economy, special attention should be paid to integrating the production activities of providing education services and spiritual products products into the social market economy. It is necessary to scientifically carry out market forecasting, grasp information, guide teaching and production activities, and expand the channel for increasing income and saving school expenses. Through scientific and rational funding