Article 3 Public funds for rural primary and secondary schools refer to expenditures for ensuring the normal operation, teaching activities and logistics services of rural primary and secondary schools.
The expenditure scope of public funds includes: teaching business and management, teacher training, experimental practice, cultural and sports activities, water and electricity, heating, transportation, post and telecommunications, equipment books, houses, buildings and daily maintenance of equipment, etc. May not be used for personnel expenses, capital construction investment, debt repayment and other expenses.
The teacher training fee is arranged according to 5% of the total annual public budget of the school. According to the annual training plan of the school, it is used for the travel expenses, food subsidies, information fees, accommodation fees and other expenses required for teachers to participate in the training.
Extended data:
The problem of public education expenditure mainly exists in the compulsory education stage. It is manifested in the following four aspects:
1, the capital structure is unreasonable. The proportion of office expenses, equipment and facilities purchase expenses and policy expenditures is too high, and the proportion of expenditures directly related to education and teaching is too low. In school education funds, the ratio of personnel funds to public funds is unreasonable, and there are cases of misappropriating public funds for personnel funds.
2. The level of public funds for rural compulsory education schools is generally low. Although the scale of public funds expenditure has been increasing in recent years, it is still at the level of maintaining school operation. The operating costs of rural boarding schools and the heating costs of rural schools in the north are particularly high.
3. The geographical gap is large. According to the law, local governments can set the standard of public funds per student not lower than the national standard. Therefore, there is a big gap between the public funds quota standards in different places. For example, in Shanghai, 20 1 1, the average amount of public funds for primary school students reaches 1600 yuan, and that for junior high schools reaches 1800 yuan, which is much higher than that of underdeveloped areas in the central and western regions.
4. Rural compulsory education schools have limited financial resources. After the implementation of the new funding guarantee mechanism for rural compulsory education, the Ministry of Finance and the Ministry of Education require that rural primary and secondary schools be managed by the School Finance Bureau. The upward shift of financial management power weakens the autonomy of school public fund management and easily dispels the enthusiasm of the school.
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