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为了保证农村义务教育经费保障机制这一民心工程、德政工程顺利进行,加强农村义务教育经费管理,财政部和教育部联合下发了《财政部教育部关于确保农村义务教育经费投入加强财政预算管理的通知》,这一通知在保障新机制实施方面起到了重要作用,但在实际工作方面仍然存在一些问题:认识错位,部门预算不重视,不重效绩,不重视固定资产管理,笔者结合工作实际提出几点建议:增强单位负责人法律观念,构建新型的财政稽查监督机制,加强部门预算管理,加强报账会计队伍建设,加强国有资产管理,加强监督制止学校乱收费。
In order to ensure that rural compulsory education funding mechanism for this popular project, the German government conducted a smooth progress in engineering, to strengthen funding management of rural compulsory education, the Ministry of Finance and the Ministry of Education jointly issued a “Ministry of Finance Ministry of Education on ensuring that rural compulsory education funds into strengthening financial budget management Notice, ”which played an important role in ensuring the implementation of the new mechanism. However, there are still some problems in practical work: misunderstanding, lack of departmental budget, non-performance and lack of emphasis on fixed assets management. The author combined the work Some suggestions are put forward: strengthening the legal concept of the person in charge of the unit, building a new type of financial inspection and supervision mechanism, strengthening departmental budget management, strengthening the construction of the accounting personnel for reimbursement, strengthening the administration of state assets, and stepping up supervision to stop unlawful fees in schools.