Research On Internal Control Optimization Of Budget Management In Primary And Secondary Schools

With the state's attention to compulsory education,the number of primary and secondary schools is increasing year by year,and the corresponding financial investment is also increasing,but the internal control construction in the compulsory education stage in China is still in the initial stage.Since 2019,the school financial management system has been reformed completely.Primary and secondary school change financial management system from primary and secondary schools accounting system into the government accounting system,internal control for primary and secondary school put forward the higher request.Therefore,the establishment of a reasonable and effective internal control system has also become the daily management of primary and secondary schools outside the teaching work.Internal control of primary and secondary schools is based on budget management,which is an important link in the process of internal control.Therefore,strengthening the internal control of school budget management can promote the overall internal control system of primary and secondary schools.Based on this,combined with the actual case of Shanghai D School,the basic ideas of analyzing the current situation,putting forward problems,analyzing the causes and then putting forward measures were used to conduct the research.On the basis of the quantitative analysis of the budget financial data,combined with the concept of total budget management theory of all staff to participate in budget management work,the questionnaire analysis is conducted for all the school staff.In addition,the financial accounting center of district education and the financial department of Shanghai D School,which play an important role in school budget management,were interviewed individually.By integrating the survey and interview results,according to the internal control framework of budget management in primary and secondary schools,the administrative level and the business level are sorted out respectively.The administrative level includes budget management organization composition,budget management personnel quality,budget management internal control system and budget management internal control information system.The business level includes budget preparation,budget execution and budget performance evaluation.Then it puts forward the problems and improvement measures of the internal control of budget management in Shanghai D School at the administrative level and business level,hoping to provide reference value for the construction of internal control of budget management in primary and secondary schools.From the perspective of the internal control of budget management at the administrative level,firstly,the school budget management organization fails to operate.Based on this,the optimization measures are put forward to establish a working group for internal control of budget management,so as to improve the effectiveness and timeliness of internal control of budget management.Secondly,for the staff of the school,the internal control of the budget management is at a low level of understanding.Based on this,this paper puts forward the optimization measures to strengthen the propaganda and training of the internal control of school budget management,and to establish the awareness of internal control of budget management.Thirdly,the internal control system of school budget management fails to be effectively implemented.Based on this,optimization measures are put forward to bring the internal control system construction of budget management into the school annual assessment and improve the internal control system of school budget management.Fourthly,the school has not established the budget integration internal control information system.Based on this,the paper puts forward the optimization measures to improve the construction of school budget integrated information system,integrate the unit information,budget preparation,budget execution and budget performance evaluation in a system platform,and realize real-time data exchange with the fixed assets system,government procurement system and financial accounting system.From the perspective of internal control of budget management at the business level,firstly,there is a big difference between the number of budget compilation and the number of final accounts.The optimization measures are put forward to change the main body of responsibility from the accounting center to the school.Secondly,there is a phenomenon of low budget implementation rate and non-standard budget execution information in the implementation of the budget,the optimization measures are proposed to implement quarterly budget expenditure control and double audit procedures.Thirdly,the result of budget performance evaluation is highly subjective,and the optimization measures are put forward to increase quantitative evaluation index and establish unified scoring standard.