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会计监督是保证会计工作有序运行的必要手段,也是不断提高会计信息质量的必要保证。当前,在加快社会主义市场经济建设,完善中小学以及稳步推进国家行政事业单位改革的形势下,会计监督在经济活动中的作用越来越重要。但是现在中小学对勤工俭学、教育物资、房产维修等方面的会计监督存在很大的问题,本文就主要是结合当前中小学会计监督中存在的问题进行分析,在此基础上提出完善的对策。
Accounting supervision is to ensure the orderly operation of accounting work necessary means, but also continuously improve the quality of accounting information necessary guarantee. At present, under the situation of speeding up the construction of a socialist market economy, improving primary and secondary schools, and steadily promoting the reform of state administrative institutions, the role of accounting supervision in economic activities has become increasingly important. However, primary and secondary schools nowadays have great problems in accounting supervision of work-study programs, educational materials and real estate maintenance. This paper mainly analyzes the problems existing in current accounting supervision in primary and secondary schools, and puts forward the perfect countermeasures.