First, the basic situation of the school:
Liucheng Shechong Central Primary School is located in the northwest of Liuzhou City, at the southernmost tip of Liucheng County, about 60 kilometers away from the county seat, and adjacent to Luoman Town of Liujiang County and the Fifth Ward of Liuzhou Prison. The school was originally the former site of Shechong Junior High School in Liucheng County, which was founded in the autumn of 1989. In the autumn semester of 2008, Shechong Junior High School was merged into Fengshan Junior High School in Liucheng County, and Shechong Central Primary School was boarding at the original site. The campus covers a total area of 30 mu, with a total construction area of about 6673M2. The school has five complete rooms, each room is equipped with three national standards, and all the indicators in the Ninth Five-Year Plan have met the requirements of higher authorities. In-service public teachers in township primary schools 106, medical staff 1 person. On-the-job training qualification rate of principals and teaching directors 100%. There are 6 1 staff in Shechong Central School, and the qualified rate of teachers is 100%. There are 455 students and 328 boarders in the central school. The primary school enrollment rate in the township is 100%, the completion rate is 100%, the dropout rate is zero, and the crime rate of primary school students in the township is zero.
Second, the financial management of the school:
(1) The school strictly implements the financial management system of "centralized management and branch school accounting". Abide by the provisions of the relevant documents of the higher authorities and set up a school financial leading group headed by the principal. Our central school has set up basic bank accounts and special bank accounts. All schools under the jurisdiction of the central school are reimbursed in the form of reimbursement. At present, our township has 1 accountant, 2 accountants, cashier 1 accountant, and each of the eight villages has 1 accountant. School accountants are managed by people with financial experience and strict professional ethics full-time or part-time. There are a large number of financial personnel in my township with good professional quality, including accounting certificate 1, 3 financial personnel with bachelor's degree, 6 with junior college degree and 3 with technical secondary school degree. Over the past few years, the financial personnel of the central school have received various awards 17 person-times. Since 2004, our school has won the first prize in the evaluation of accounting statements for primary and secondary schools carried out by the county education bureau. Every financial personnel can be conscientious, hard-working, willing to work, with strong professional level and strong sense of responsibility. Among them, Wei Liping can attend the financial continuing education and training organized by the higher authorities on time. Other accountants and accountants can also participate in the financial business training related to their hometown. The financial continuing education and training organized by the relevant departments at higher levels is relatively small, so they should actively participate in it in the future.
(2) The financial system of the school is relatively perfect. According to the requirements of relevant documents, our school has established and improved relevant financial management systems: social primary school financial system, social primary school budget management system, social primary school charge management system, social primary school internal containment system, social primary school revenue and expenditure approval system, social primary school revenue and expenditure audit system, social primary school public fund management system, social primary school boarder living expenses management system and fixed assets management system. School leaders and financial personnel conscientiously perform their duties and strictly abide by relevant systems, so that school funds can better serve education and teaching.
(3) school financial management norms. School financial management strictly implements the "two lines of revenue and expenditure" management system and strictly implements the budget system. The school's annual budget preparation leading group compiled the annual budget according to the requirements and the actual situation of the school, and reported it to the competent department after being passed by the teachers' congress or the teachers' congress. In the use of funds, our school has achieved earmarking, and there is no phenomenon of crowding out other expenses. In terms of expenditure, our school saves expenses in line with the principle of doing more with less money, and the monthly expenditure is strictly implemented according to the budget, without overspending the monthly available funds. The financial department allocates public funds in full and on time, and the public funds of the school are mainly used for normal education and teaching of the school, including office expenses, utilities, training fees, travel expenses, school building maintenance fees, etc. Establish a financial leading group for public fund management. In the process of expenditure, the school first organizes leaders, teachers' representatives and accountants to make a good budget, and then spends after the budget is approved. There is no case of using public funds to distribute personnel funds such as teachers, subsidies and teaching awards.
In order to standardize financial management, save expenses and rationally use education funds, the school has set up a financial supervision team, which is composed of leading bodies and teachers' representatives. Audit the school's revenue and expenditure bills every semester and publicize the results. When handling accounts, accountants should seek truth from facts, carefully examine and verify, strengthen supervision, strictly enforce financial discipline, and carry out financial accounting work in accordance with the requirements of standardization of financial system and basic accounting work. When reviewing the original vouchers, members of the financial leading group dare to point out the original vouchers that are untrue, unqualified and illegal, and resolutely refuse to reimburse them; The original vouchers with inaccurate and incomplete records shall be returned, and the handling personnel shall be required to correct and supplement them. Ensure that the financial funds of our school are earmarked for special purposes and will not be misappropriated. All kinds of bills are complete, standardized and legal. The invoice of the purchased goods must be signed by the manager and inspector, which ensures the truthfulness, legality, accuracy and completeness of our school's finance, enhances the awareness of democratic financial management, improves the transparency of financial management and effectively plays the role of financial accounting and supervision.
Our school conscientiously implements the national policy of "two exemptions and one subsidy" to benefit the people and conducts a thorough investigation of students with financial difficulties in their families. Students themselves submit written applications, which are verified by the village committee, so that students with financial difficulties can enjoy the boarding subsidy. The list of students they enjoy is posted in schools and village committees, and they are supervised by all sectors of society, so that students with financial difficulties can enjoy the boarding subsidy.
The fixed assets of the school should be managed according to the division of labor, so as to unify the powers and responsibilities. Teaching equipment and audio-visual teaching equipment shall be managed by a special person determined by the guidance office, houses, buildings and management appliances shall be managed by the leaders in charge, and public goods in each room shall be managed by the person in charge of each room. Schools should establish a fixed assets account card system. Schools should establish account cards according to the different characteristics of each fixed asset and register them. Users or individuals should also register subsidiary ledger cards according to the product names, so as to check them correctly.
Our school has established an open system of school affairs and strictly implemented it. Publicize the school's charging basis, charging items, charging amount, income and expenditure of each period, and the list of free textbooks enjoyed by poor students.
(four) the school's financial accounting vouchers are standardized, the account books basically meet the requirements, and there are financial reports every year. The school has a special financial filing cabinet, and the financial files are managed by special personnel. The management of financial files should be sorted, classified, numbered, kept, used and destroyed in strict accordance with relevant regulations.
Third, self-examination and self-assessment.
According to the "Acceptance Standard for Financial Management of Primary and Secondary Schools in Liuzhou City", through the school's self-examination and self-evaluation (referring to the central school), the score is as follows:
1. Management system: 17.4 points;
2. System construction: 12.3;
3. Financial management: 36.8 points;
4. Accounting: 23 points.
Total score: 89.5 points
Fourth, the existing problems
1. A debt owed by an old middle school has been in the account for several years, but it cannot be cleared in time because it cannot be verified with creditors.
2. Scrapping and loss reporting of fixed assets are not timely enough.
3. In March 2009, Wei Liping, the accountant in charge, was seconded to the County Education Bureau. The new accountant is not a professional accountant. Therefore, the filling of a few original vouchers may not meet the requirements of the basic accounting standards, and it is not enough for some bills not to obtain formal invoices.
In the future work, we will strive to improve the management of school assets, pay attention to the annual budget, include every expenditure of the school in the budget, and strictly implement the budget. The Education Bureau of Jianshe County has strengthened the professional study and training of financial personnel, so that more financial personnel in our township can study in schools in developed areas, and their professional level has been further improved.