目前学校食堂财务管理尚处于自行管理、独立核算的态势,部分学校对食堂财务人员和负责人随意设置,会计核算达不到统一要求,账务处理有待进一步规范。本文结合自己多年的专项审计检查和工作中发现中的问题,提出食堂财务管理的应对措施。 At present, the financial management of the school canteens is still in a state of self-management and independent accounting. Some schools set discretionary positions on the finance staffs and responsible persons in the canteens, failing to meet the unified requirements in accounting and accounting treatment needs to be further regulated. In this paper, with its many years of special audit checks and found in the work of the problem, put forward the canteen financial management measures.