管好用好财政资金是中小学财务管理第一要务 Manage and use well financial fund is the first financial management of primary and secondary schools

　　1997年颁布的《中小学财务制度》已实施15年了，其间，我国公共财政体制和教育管理体制都发生了很大变化，这个制度已经不能完全适应教育事业发展和财务管理工作的实际情况，需要进行修订。

Passed in 1997[Primary and secondary school finance system]Have been implemented for 15 years,meanwhile,China's public finance system and education management system have changed a lot,The system has not completely adapt to education development and the actual situation of financial management work,Need to be revised.

　　具体来说，一是为了适应财政管理制度改革的需要。自2000年开始，以部门预算、国库集中支付、政府采购、非税收入管理、政府收支分类等为主要内容的财政管理制度改革不断深入，公共财政管理体制不断完善，这些都对中小学校财务管理产生了直接影响，提出了明确要求。二是为了适应事业单位财务管理要求。2012年4月，新修订的《事业单位财务规则》规范了事业单位的财务管理活动。中小学校必须适应事业单位财务管理改革，修订财务管理制度。三是为了管好、用好财政资金，提高资金使用效益。党中央、国务院高度重视教育事业，教育经费投入连年增长，中小学校经费总量、结构和财务管理任务都发生了很大变化。2000年—2011年，全国中小学校公共财政预算教育经费每年以超过20.8%的速度递增，2011年中小学公共财政预算教育经费达到1.15万亿元，占中小学校教育经费总投入的80%。通过财务制度，管好、用好财政资金，提高资金的使用效益，是中小学财务管理的第一要务，在这种形势下，需要修订《制度》，以适应财政经费管理要求，促进中小学校事业健康发展。

In particular,One is to meet the needs of the financial management system reform.Since 2000,In department budget/The national Treasury centralized payment/Government procurement/Non-tax revenue management/Classification of government revenue and expenditure, etc as the main content of financial management system reform deepening,Perfecting public financial management system,All these directly influenced the financial management for small and medium-sized school,Put forward clear requirements.Secondly, in order to adapt to business unit financial management requirements.In April 2012,The new revision of the[Business unit financial rules]Regulated institutions of financial management activities.Primary and secondary schools must adapt to the business unit financial management reform,Revision of financial management system.Three is to mind/With good financial fund,To improve the efficient use of funds.The CPC central committee/Under the state council attaches great importance to the education career,Education spending has grown,Small and medium-sized school funding amount/Structure and financial management tasks have changed a lot.2000-2011,The national primary and middle schools education public finance budget funds each year to increasing at the rate of more than 20.8%,2011 elementary and secondary education public finance budget funds reached 1.15 trillion yuan,Accounting for 80% of the total primary and secondary school education funds.Through the financial system,Take care/With good financial fund,Increasing the use efficiency of funds,Is the primary task of financial management of primary and secondary schools,In this situation,Need to revise[system],To meet the fiscal expenditure management requirement,For healthy development of the primary and secondary schools.

新《制度》新在何处 The new[system]Where are the new

　　原《制度》分13章，共55条。修订后的《制度》章数未变，共77条，增加了23条，删除1条。新《制度》有4个显著特点：

The original[system]Chapter 13 points,Article 55..The revised[system]Chapter number has not changed,Article 77.,Added to article 23,Delete article 1.The new[system]There are four distinctive features:

1.适用范围更加明确 1. Scope of application is more clear

　　与原制度相比，适用范围主要有5个方面的变化：

Compared with the original system,Applicable scope mainly has five aspects of change:

　　一是将中等职业学校统一纳入适用范围。修订前职业中学执行《中小学校财务制度》，中等专业学校、技工学校和成人中等专业学校执行《高等学校财务制度》。为体现对中等职业学校统一的财务管理要求，本次修订将各类中等职业学校统一纳入适用范围。二是将接受国家经常性资助的社会力量举办的中小学校纳入适用范围。三是将幼儿园修订为依照执行。幼儿园不属于中小学校，本次修订不再将幼儿园纳入制度适用范围，但由于当前幼儿园的办园体制和管理体制非常复杂，制订专门的幼儿园财务制度条件尚不成熟，因此制度附则规定“各级人民政府和接受国家经常性资助的社会力量举办的幼儿园依照本制度执行”。四是其他社会力量举办的中小学校可以参照执行本制度。五是纳入企业财务管理体系的中小学校，以及独立核算的中小学校校办企业，执行企业财务制度，不执行本制度。

A secondary vocational school uniform should be brought into the scope of application.Vocational high school perform before revision[Small and medium-sized school finance system],Secondary specialized school/Vestibule school and adult secondary specialized schools[Institutions of higher learning the financial system].To reflect on the secondary vocational school unified financial management requirements,This revision will be unified into the scope of all kinds of secondary vocational school.Second, will accept the current funding of primary and middle schools run by social forces into the scope of application.Three is to kindergarten to revise as according to the execution.Kindergarten does not belong to the primary and secondary schools,This revision will no longer kindergarten into the system scope of application,But as a result of the current kindergarten kindergarten system and management system is very complicated,To develop special kindergarten condition is immature financial system,So system bylaw provisions"People's governments at various levels and accept current funded kindergartens in accordance with the rules of social forces".Four other social forces to hold schools can refer to this system.5 it is incorporated into the enterprise financial management system of primary and secondary schools,As well as the independent accounting of small and medium-sized school school-run enterprises,Implement the system of enterprise financial,Not implementing this system.

2.管理责任更加清晰 2. The management responsibility more clear

　　为进一步落实中小学校的法人主体地位，制度明确要求中小学校财务管理实行校长负责制。学校的财务活动在校长的领导下，由学校财务部门统一管理。中小学校以校为单位进行会计核算。实行“集中记账，分校核算”的，不改变学校财务管理权。这些规定为中小学校长履行财务管理职责，加强和规范财务管理提供了直接依据，有力地保证了中小学校事权和财权的统一，有利于管好用好教育经费。

In order to further implement the primary and secondary schools of legal subject status,Financial management system, clear requirements of small and medium-sized school practice the President responsibility system.Under the leadership of school financial activities in the long,Financial department unified management by the school.Primary and secondary schools in the school of accounting.implement"Concentration of charge to an account,Of accounting"the,Don't change school financial management.The rules for school principal financial management responsibilities,To strengthen and standardize the financial management provides a direct basis,Effectively guarantee the primary and secondary schools the governance and financial unification,To manage and use the education funds.

　　中小学校校长作为中小学校财务管理的第一责任人，财务管理责任涉及中小学校财务活动的全过程。修订后的《中小学校财务制度》进一步明确了中小学校长在预算管理、负债管理、食堂管理、代管款项管理、决算管理、在建工程管理、资产管理、票据管理等方面的管理责任，理顺了财政、教育部门和中小学校三者之间的关系，强化了中小学校长在财务管理中的主体作用。

Primary and middle schools in primary and middle schools principals as the first responsible financial management,Financial management responsibilities involve primary and secondary schools during the process of financial activities.The revised[Small and medium-sized school finance system]Further clear the primary and secondary school principals in budget management/Liability management/The dining room management/Escrow payment management/Final accounts management/Construction project management/Asset management/Responsibility for the paper management etc,Straighten out the finances/Education departments and the relations between and among primary and middle schools,To strengthen the primary and secondary school principals in the subject role of financial management.

3.管理要求更加细化 3. Management requirements more detailed

　　一是细化了预算管理。明确规定了中小学校预算编制、预算调整的程序，要求中小学校预算以校为基本编制单位，教学点预算纳入其所隶属学校统一编制；细化了中小学校支出管理，明确规定中小学校基本支出和项目支出不得混用，公用支出不得用于教职工福利等人员支出；细化了结转和结余管理，要求经营收支结转结余单独反映，财政拨款结转结余管理应当按照同级财政部门规定执行。二是规定义务教育阶段学校不得从事经营活动，不得对外投资、不得提供担保，严禁举借债务、严禁设立“小金库”、严禁账外设账、严禁公款私存。三是就中小学校财务人员的任职条件，加强中小学校食堂管理，规范资产配置、使用和处置管理，提高固定资产入账计价标准，代管款项管理，收费票据管理等事项提出了明确而具体的要求。

Is a refinement of the budget management.Specify the primary and secondary schools budgeting/Program budget adjustments,Requirements of small and medium-sized school budget to the school as the basic unit,Teach children into their budget is part of school uniform;Elaborated the small and medium-sized school expenditure management,Specify schools is basic and expenditure project shall not be mixed,Public expenditure shall not be used for staff welfare spending;Refine the carryover and surplus management,Request business income and expenses balance carried forward alone,Funding account balance management shall, in accordance with the provisions of financial departments at the same level.2 it is compulsory education schools shall not engage in business activities,Not allowed foreign investment/Can not guarantee,Are strictly prohibited from borrowing debt/It is forbidden to set up"Slush fund"/It is forbidden to off-balance-sheet account/It is forbidden to public funds SiCun.Three is on primary financial personnel qualifications,Strengthen the management of small and medium-sized school canteen,Specification of asset allocation/Use and disposal management,Improve the fixed asset booked valuation standards,Escrow payment management,Charge bill management issues such as clear and specific requirements are put forward.

4.财务监督更加严格 4. The more strict financial supervision

　　一是明确中小学校财务监督的主要内容。二是明确中小学校财务监督应当实行事前监督、事中监督和事后监督相结合，日常监督和专项监督相结合，内部监督和外部监督相结合。三是要求中小学校建立健全内部控制制度、经济责任制度、财务信息披露等监督制度，依法公开学校财务信息。四是要求中小学校依法接受主管部门和财政、审计等部门的监督，主动接受社会公众监督。

One clear primary and secondary schools is the main content of financial supervision.Primary and middle schools in two is clear financial supervision shall implement supervision beforehand/Combination of matter and afterwards supervision,Combining the daily supervision and special supervision,Combination of internal and external supervision.Three is to require schools to establish and perfect the system of internal control/Economic responsibility system/Financial information disclosure supervision system,Public school financial information in accordance with the law.Four is in accordance with the requirements of small and medium-sized school accept departments and finance/The audit supervision of the departments and so on,Subject to public supervision.

　　教育部财务司负责人说，新制度的实施，标志着中小学特别是义务教育阶段学校财务风险防控机制更加健全，财务监督形式和内容更加具体，中小学校财务管理制度与国家财政管理制度的结合更加紧密，规范化、精细化、科学化的管理要求更加明确。

, head of the department of the ministry of education said,The implementation of the new system,Marked the elementary and middle schools especially compulsory education school financial risk prevention and control mechanism will be further improved,More specific financial supervision form and content,Primary and secondary schools financial management system and national fiscal management system combined more closely,standardization/fine/Scientific management requirements more clearly.

即将修订《中小学校会计制度》 The revision[Small and medium-sized school accounting system]

　　这位负责人说，《中小学校财务制度》的贯彻落实与《中小学校会计制度》密切相关，财政部、教育部将尽快修订《中小学校会计制度》，并完善和充实其他专项管理制度。由于我国地域辽阔、各地经济社会发展极不平衡，不同地区、不同阶段中小学校情况差别很大，各省、自治区、直辖市人民政府财政、教育部门可以根据《中小学校财务制度》，结合本地区实际，制定具体管理办法或者补充规定，各中小学校应当根据本制度，结合实际制定学校内部财务管理办法。（记者 李曜明）

The official said,[Small and medium-sized school finance system]The implementation of and[Small and medium-sized school accounting system]Is closely related to the,The ministry of finance/Ministry of education will revise as soon as possible[Small and medium-sized school accounting system],And to improve and enrich the other special management system.Due to China's vast territory/Across the uneven economic and social development,In different areas/Different stages of small and medium-sized school condition difference is very big,The provinces/The autonomous region/Municipalities directly under the central government finances/Can according to the education department[Small and medium-sized school finance system],Combining the reality of the region,Specific control measures or supplementary provisions,The primary and secondary schools shall, according to this system,Combining with the actual school internal financial management measures.(Reporter Li Yao Ming)