近年来,随着农村中小学布局的调整,学校办学规模不断扩大,在校就餐人数猛增,一些学校不得不新建或扩建食堂,以满足广大师生的需要。但农村中小学在食堂财务管理工作上做得如何呢?我们通过审计发现,多数农村中小学在会计基础工作和会计核算上比较规范、到位,但有些学校领导只注重教学质量,而忽视了食堂财务管理。 In recent years, with the adjustment of the distribution of primary and secondary schools in rural areas, the scale of running schools has been constantly expanding. The number of students dined in schools has soared. Some schools have to rebuild or expand canteen to meet the needs of teachers and students. However, the primary and secondary schools in the canteen financial management work done? We found through the audit, the majority of rural primary and secondary accounting and basic accounting work accounting standards, in place, but some school leaders focus only on teaching quality, while ignoring the canteen Financial Management.