The Research On The Problems And Countermeasures Of Financial Management Of Rural Primary And Secondary Schools In Ling-ling

In the process of continuous development of education in our country,there have been many changes in the internal and external environment of financial management in rural primary and secondary schools.With the continuous implementation of various accounting systems,the management of rural primary and secondary school financial management process is weak,management of budget is not perfect,and the management of assets is not standardized,and the resolution and improvement of these problems will directly benefit The efficiency of budgetary use in rural primary and secondary schools and the improvement of financial management.In this study,the author selects as the research area,and studies the financial management of rural primary and secondary schools as the research object in Ling-ling District.Through the inquiry of China Knowledge Network,Web of science,Google scholar and other databases and reading the literature,we can learn about the research results of financial management problems in rural primary and secondary schools at home and abroad,thus the school financial management,rural primary and secondary school budget management.The concept of the system has been defined,the scope of this paper has been clarified,and the theory of public goods,principal-agent theory,corporate governance theory and financial subject hypothesis theory have been proposed as the theoretical basis of this paper.This paper also conducts a field survey of 10 rural primary and secondary schools in 7 towns and 3 townships of the form of questionnaires in Ling-ling District.It comprehensively understands the financial management status of rural primary and secondary schools in Ling-ling District,and combines the regularity of rural small and medium schools'capital movements.Characteristics,from the inflow of school funds to the outflow of funds,around the four aspects of fund raising,capital utilization,capital budget management,fund allocation and use to find out its problems,such as the difficulty of fund raising,the use of funds The lack of compliance,irregular budget management,and low efficiency of capital use further explore the causes of problems.These problems are mainly due to the concept of financial management,the construction of financial management talents,the school's own budget management system,and financial management,caused by related supporting systems and other reasons.Finally,this paper puts forward some suggestions on how to improve the financial management problems faced by rural primary and secondary schools in Ling-ling District.It is required to change the financial management concept of rural primary and secondary schools,strengthen the construction of financial management talents in rural primary and secondary schools,and strengthen rural primary and secondary schools.The budget management work and the proposal to strengthen the construction of fund management efficiency in rural primary and secondary schools,the recommendations in this paper can provide decision-making reference for the relevant education departments and other rural primary and secondary school finance departments and management departments in Ling-ling District.