随着深化农村义务教育经费保障机制改革,农村义务教育投入力度不断加大,学校资金量日益增加,农村中小学预算工作显得越来越重要,已成为各校必须加强的一项重要工作。本文针对当前中小学预算管理的现状,对各中小学预算编制、预算执行、预算监督及考评方面的问题与对策进行浅要分析。 With deepening the reform of the funding guarantee mechanism for compulsory education in rural areas, the investment in compulsory education in rural areas has been steadily increasing, and the funding for schools has been increasing. The budgetary work in primary and secondary schools in rural areas has become more and more important. It has become an important task that schools must strengthen. In this paper, according to the current situation of budget management in primary and secondary schools, the author analyzes the problems and countermeasures of budget preparation, budget implementation, budget supervision and assessment of all primary and secondary schools.