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社会经济的发展提速和教育改革的不断深化使得近年来我国教育体系正在向着科技化、现代化和信息化的方向不断的发展。随着中小学实际管理过程中可支配资金数额的不断增加,学校的财务风险显得愈加突出,如何应对资金规模扩大给学校财务管理工作带来的风险和挑战成为了当前学校财务管理中的重要问题。本文结合中小学财务管理中的实际问题,对学校财务内部控制及风险方法的策略进行了逐一的探讨。
The speeding up of social and economic development and the continuous deepening of education reform have made the educational system of our country develop continuously in the direction of science and technology, modernization and informationization in recent years. With the increasing amount of disposable capital in the practical management of primary and secondary schools, the financial risk of the school becomes more and more prominent. How to cope with the risks and challenges brought by the expansion of the financial scale to the school’s financial management has become an important issue in the current school financial management . In this paper, the practical problems of financial management in primary and secondary schools are combined to discuss the internal control of financial affairs and the methods of risk management.