As a basic part of the national education system,preschool education is also the beginning point for everyone to learn knowledge.Because preschool education is receiving widespread attention from all disciplines,not only the government sector increasing its investment in preschool education,but the local finance sector is also increasing its fiscal allocation.Budget management is one of the key elements of kindergarten financial management.The role of budget management directly affects the daily activities of kindergartens and the formulation and implementation of short-term and long-term goals.In order for the public preschool education system to develop healthily and establish a sound budget management system,based on theories of public financial management,school budget management,and centralized accounting system,take the experimental kindergarten in District D as a specific case,and adopt the research method of field investigation method.Conduct an empirical analysis on the optimization of the public preschool education budget management system in District D.From the current situation,there are still some problems in the budget management of the public kindergarten education system in District D,such as the insufficient role of budget management and poor budget preparation quality.The main reason for the emergence of these problems is that the various departments did not realize the importance of budgeting,and did not intervene and monitor how to complement the budget.Starting from the aspects of budgeting,budget execution and budget supervision,combining the specific case of the experimental kindergarten in District D,this article puts forward how the public preschool education system in District D can better improve the problems in budget management.For example,public kindergarten financial positions should be full-time,and all departments of the kindergarten participate in the preparation of the budget;The school development plan should be completed in strict accordance with the budget;during the implementation of the budget and after the end of the year,budget evaluation should be strengthened,and measures such as the entire process of budget supervision should be implemented.Against the background of deepening the reform of the educational system of public kindergartens and the transformation of public kindergartens,we will take up the experimental kindergarten in District D as a concrete example.On the one hand,we will take the experimental kindergarten in D district as an example to analyze the main problems in budget management of the experimental kindergarten in District D.And proposed measures to improve the budget management of the experimental kindergarten in District D,which have strong practicality.It provides a certain reference for the development of budget management of public kindergartens in District D.On the other hand,there are few relevant results of case studies on public preschool education budget management,and the relevant theories of preschool education budget management have been expanded to a certain extent.However,the research on the budget management theory of the preschool education system is not comprehensive enough.In the future practice,the knowledge of the research on the budget management of the preschool education system will be applied to the current actual work. |