中新网12月26日电据财政部网站消息，财政部、教育部日前印发修订后的《中小学校财务制度》(以下简称《制度》)，《制度》规定，中小学校应当加强支出管理，公用支出不得用于教职工福利等人员支出。项目支出应当按照规定专款专用，不得挤占和挪用。

Beijing on December 26, according to the ministry of finance website news,The ministry of finance/The ministry of education recently issued the revised[Small and medium-sized school finance system](Hereinafter referred to as the[The system]),[The system]Provisions of the,Primary and secondary schools should strengthen the management of expenditure,Public spending such personnel shall not be used for teaching and administrative staff welfare spending.Project expenses shall, in accordance with the provisions of the special fund is special,Shall not occupy or divert.

　　为进一步规范中小学校的财务行为，加强财务管理和监督，提高资金使用效益，促进中小学校事业健康发展，根据《事业单位财务规则》(财政部令第68号)和国家有关法律制度，财政部会同教育部对《中小学校财务制度》进行了修订。

For the purpose of further regulating the financial behavior of primary and secondary schools,To strengthen the financial management and supervision,Improve the utilization of funds,Promote the healthy development of small and medium-sized school career,According to the[Institutions financial rules](Financial decree no. 68)And the relevant legal system,The ministry of finance jointly with the ministry of education[Small and medium-sized school finance system]The revised.

　　关于中小学校财务支出管理，《制度》规定中小学校应当将各项支出全部纳入学校预算，建立健全支出管理制度。中小学校的支出应当严格执行国家有关财务规章制度规定的开支范围及开支标准；国家有关财务规章制度没有统一规定的，由学校结合本校情况规定，报主管部门和财政部门备案。学校规定违反法律制度和国家政策的，主管部门和财政部门应当责令改正。

About the small and medium-sized financial expenditure management school,[The system]Provisions of the primary and secondary schools all the costs shall be incorporated into the school budget,Establish and perfect the cost management system.Primary and secondary schools of expenditure shall strictly implement the national scope of the provisions of the relevant rules and regulations for the financial expenses and expenses standards;The provisions of the relevant state financial rules and regulations without unity,Combined with the conditions of the school by the school rules,Competent department and financial department for the record.The school rules violation of legal system and national policy,Department and finance department shall order it to make corrections.

　　《制度》明确，中小学校应当加强支出管理，基本支出、项目支出不得混用。公用支出不得用于教职工福利等人员支出。项目支出应当按照规定专款专用，不得挤占和挪用。而非义务教育阶段学校开展非独立核算经营活动，应当以不影响正常教育教学活动为前提。在开展非独立核算经营活动中，应当加强经济核算，正确归集实际发生的各项费用；不能直接归集的，应当按照规定的比例合理分摊。

[The system]clear,Primary and secondary schools should strengthen the management of expenditure,Basic spending/Project expenses shall not practice.Public spending such personnel shall not be used for teaching and administrative staff welfare spending.Project expenses shall, in accordance with the provisions of the special fund is special,Shall not occupy or divert.But not the obligation education stage schools to carry out independent accounting business activities,Shall be in does not affect the normal education teaching activities as the prerequisite.In developing the independent accounting business activities,Should strengthen economic accounting,Correctly deal with the actual cost of each;Can not directly deal with the,Shall, in accordance with the provisions of the proportion of reasonable allocation.

　　此外，《制度》规定经营支出应当与经营收入配比。中小学校从财政部门和主管部门取得的有指定项目和用途的专项资金，应当专款专用、单独核算，并按照规定向财政部门或者主管部门报送资金使用情况；项目完成后，应当报送专项资金支出决算和使用效果的书面报告，并接受财政部门和主管部门的检查、验收。中小学校各项支出应当按照实际发生数列支，不得虚列虚报，不得以计划数和预算数代替。

In addition,[The system]Specified operating expenses shall be with business income ratio.Primary and secondary schools from the financial department and the competent department of designated project and use of special funds,Should be special fund is special/Accounted for separately,And according to the regulation to the financial department of the use of funds or authorities;After the completion of the project,Shall be submitted to the special funds expenditure statements and use effect of the written report,And accept financial departments and the competent departments of the inspection/acceptance.Primary and secondary schools the costs shall be disbursed in accordance with the actual number,Virtual list shall be no false information,Shall plan and 预算数 instead.