高平城市义务教育阶段学校生均公用经费和农村义务教育阶段学校公用经费执行统一标准，初中、小学生均公用经费今年分别达到了982元和732元，高出国家标准200多元，再加上普通高中、职业高中学生全免费，市级财政每年投入教育的公用经费6420万元，全市每年用于教育的公用经费达到了1.1亿元。市委书记谢克敏亲自过问义务教育经费管理。他说，让党的惠民政策普惠到义务教育每个学生，首先要建立完善县域教育经费投入保障机制和科学的经费管理机制，才能管好用好每一笔钱，真正提高教育经费的使用效益。

Cao bang city compulsory education stage school explores the public funds and rural compulsory education stage school public funds implement uniform standards,Junior high school/Pupils are public funds this year reached to 982 yuan and 732 yuan,Higher than the national standard 200 multivariate,Plus ordinary high school/Vocational high school students all free,The municipal finance education into every year the public funds 64.2 million yuan,Every year the city for education of public funds reached 110 million yuan.Secretary of municipal committee of the CPC XieKeMin by theirselves compulsory education funds management.He said,Let the party's education policy pratt &whitney we to the obligation to each student,First of all to establish perfect the county education funds safeguard mechanism and scientific fund management mechanism,To manage and use well each a sum of money,Real education to improve the efficiency in the use of funds.

　　从2007年全国农村义务教育经费保障机制启动以来，高平市成立了新机制改革领导组，由谢克敏任组长。一手抓经费保障体制改革，一手抓经费使用管理体制改革，两手并重同步抓。按照“集中管理、统一开户、分校核算、保障运转”的改革原则，顺利启动了“校财局管”经费管理体制改革。同时，高平成立了“义务教育经费管理中心”，对全市中小学的经费、资产进行监管，建立义务教育保障经费封闭运行管理机制。

From 2007 the national rural compulsory education funds safeguard mechanism since the launch,Cao bang city established mechanism reform leadership group,By XieKeMin RenZuChang.Grasping funds safeguard system reform,Grasping use of funds management system reform,His hands and synchronous catch.According to the"Centralized management/Unified open an account/Branch of accounting/Security operation"Reform principle,Successfully launched"School money bureau tube"Funds management system reform.At the same time,Cao bang established"Compulsory education funds management center",For the primary and secondary school funding/Assets supervision,Set up compulsory education guarantee funds closed operation management mechanism.

　　该市教育局局长申青山告诉记者：“经费管理体制我们遵循‘三不变’原则：学校经费使用权不变，所有资金仍由学校自主使用，任何单位和个人不得随意调剂和挪用；学校预算管理体制不变，学校仍是一个独立预算编制单位；学校的会计主体法律责任不变，学校仍是一个独立的会计主体，仍需承担相应的法律权利和责任。”“三不变”改革原则，让教育部门、基层学校各司其职，明确职责，保证教育经费的使用管理权限不受影响。

The city educational bureau director ShenQingShan told reporters:"The system for managing the funds we follow‘SanBuBian’principle:School funds use unchanged,All funds still use by the school autonomy,No unit or individual shall not be arbitrarily regulate and appropriation;The school budget management system unchanged,The school is still a separate budget compilation unit;The school accounting subject legal responsibility unchanged,The school is still an independent accounting subject,Still need to bear the corresponding legal rights and responsibility.""SanBuBian"Reform principle,Let education department/The basic unit school each doing his own job,Clear responsibilities,Ensure that the use of education funds management authority shall not be affected.

　　该市教育局义务教育经费管理中心主任田锁枝说，成立中心后，撤销了基层学校的银行账户，由中心统一开设一个教育经费管理专户，以乡镇、市直学校为单位设置了25个一级报账单位，每个一级报账单位只保留一个基本账户，乡镇辖区内学校均为二级报账单位，中心为全市每所学校分别设置独立完整的账，每年减少人员劳务成本和节省财务管理费用70万元；撤销义务教育阶段学校的会计机构，节省了146个教育事业编制。

The city bureau of education funds management duty, director of the center for TianSuo branch said,Center was established after,Cancel the grassroots school bank account,The center set up a unified education fund only door management,To villages and towns/Straight school as the unit set up 25 primary reimbursement unit,Each level of reimbursement unit to keep only a basic account,Villages and towns within the jurisdiction of the school are secondary reimbursement unit,Center for the whole city each school respectively set up independent complete accounts,Reduce annual staff labor costs and save financial management costs 700000 yuan;Cancel compulsory education stage school of accounting institutions,Save 146 education business establishment.

　　从启动这项改革以来，高平市将义务教育学校的各项收支全部纳入预算管理，每年都要在经费管理中心的指导下，以学校为单位编制年度预算建议，并上报教育局审核汇总，由财政局编制预算初步草案报请市政府审定后下达预算控制数；学校再依据预算控制数编制详细收支预算草案，公示后上报教育局审核汇总，再由财政部门复审报请人代会审议后下达正式预算。

From the start the since the reform,Cao bang city will be compulsory education school and the expenditure of all included in the budget management,Every year in the funds management under the guidance of the center,To the school for the unit prepare annual budget Suggestions,And report the audit bureau of summary,By the bureau of finance budget preliminary draft submitted to the examination and approval of the municipal government issued budget control number;The school again according to the budget control number prepare detailed the draft budget,After the public education report review summary,Again by the financial department of the reexamination submitted to the NPC session after deliberation issued a formal budget.

　　5年来，高平市对全市教育经费管理坚持统一会计科目、统一集中核算、统一集中支出、统一操作规程、统一报账流程的“五统一”运行模式，最大限度地实现了预算编制、财务核算、资金拨付、财务监管“四个直达学校”。同时，建立学校内部监督制约机制，实行校务公开、定期公布财务，扩大教职工管理财务的参与权、知情权和监督权。坚持严格执行校长离任经济责任审计、年度收支执行审计和专项经费审计等制度，促进了学校经费收支事前、事中、事后的全程监督审计。从源头建立了财政、教育、学校三者相互监督内控机制，使之各司其职、相互制衡、互相监督，做到了“批钱的不管钱、管钱的不花钱、花钱的不见钱，用好纳税人的每一分钱”的目标。

Five years,Cao bang city to the whole city education funds management persist in reunification accounting subjects/Unified centralized accounting/Unified concentrated spending/Unified operation procedures/Unified reimbursement process"WuTongYi"Operation mode,Maximizing the budgeting/Financial accounting/Allocated funds/Financial regulation"Four through school".At the same time,Establishing schools internal supervision mechanism,Implement the general public/Regularly publish financial,Expand the financial management staff participation right/Right to know and supervision.Adhere to the strict implementation of the principal economic responsibility audit office/The annual revenues and expenditures in carrying out audit and special funds for audit system,Promoting the school before the revenue and expenditure funds/matter/Afterwards the whole supervision and audit.From the source established financial/education/The three school mutual supervision and internal control mechanism,To do their own work/Checks and balances/Mutual supervision,did"Batch money whatever money/Pipe money not to spend money/No money to spend,Make good use of the taxpayer's every penny"goal.

　　“实行‘校财局管’的管理体制，用制度约束权力，对教育经费使用的有效监管，从源头上切断了滋生腐败的‘温床’，杜绝了截留、挤占、挪用、私设小金库等问题的发生。确保教育经费管理使用的科学化、规范化、制度化、透明化。”高平市永禄中学校长李文胜说。在核定预算编制内财政部门管钱、教育部门管账，基层学校使用，规范、协调、透明、高效的封闭运行机制深受学校欢迎，从根本上遏制了“胡支乱花、寅吃卯粮”行为发生。5年来，实现了教育经费使用的零举报，最大功效地实现了“保运转、不举债、重教学、促和谐”的发展目标，保证教育经费从分配、使用到各项管理都在阳光下运行。

"implement‘School money bureau tube’Management system,With constraints on power system,Education funds for the use of effective supervision,From the source cut corruption‘hotbed’,To eliminate the entrapment/occupy/divert/Set up a private coffer, etc the happening of the problem.To ensure the education funds management use scientific/standardization/institutionalization/transparent."Cao bang city Paul and high school principal LiWenSheng said.In the budgeting and financial departments within pipe money/Education department cashier,Grassroots schools use,standard/coordination/transparent/Efficient closed operation mechanism deeply school welcome,Fundamentally curb the"Hu a lavish/Deficit spending"Behavior happened.Five years,Realize the education funds use of zero to report,Most powerful is realized"Insurance operation/Don't borrow/Heavy teaching/Promote harmony"The development goal of,Ensure education funds from distribution/To use the management are in the sunshine operation.