一、中小学完善内部会计控制制度所具有的意义(一)中小学建立健全内部会计控制机制是实现会计基本任务与职能的需要作为实现会计基本任务与职能的需要,中小学应加大对于内部会计控制的建设力度。中小学会计的根本任务是依照我国基础教育的各种特点,科学合理的使用及管理各种财政性的资金,并不断地提高中小学的财务管理水平,从而促进我国教育事业的发展。中小学会计的基本职能是会计监督以及会计核算,其中,通过会计核算的功能,可以为学校的管理与决策提供充分的依据。作为会计工作的基础工程,会计核算能够为学校提供准确的会计资料,并能够准确的提供学校财务活动的细节,因此应努力提高 First, primary and secondary schools to improve the internal control system has the significance of (A) primary and secondary schools to establish and improve the internal control mechanism for accounting is to achieve the basic tasks and functions of accounting As the basic tasks and functions of accounting to achieve the needs of primary and secondary schools should increase internal The construction of accounting control. The primary task of primary and secondary accounting is to use various financial resources scientifically and rationally in accordance with the various characteristics of our basic education and continuously improve the financial management of primary and secondary schools so as to promote the development of education in our country. The basic functions of primary and secondary accounting is accounting supervision and accounting, which, through the function of accounting, can provide sufficient basis for the school management and decision-making. As a basic project of accounting work, accounting can provide schools with accurate accounting information and can accurately provide the details of school financial activities, so efforts should be made to improve