中小学一直被人们视为“净土”,但实际许多腐败现象正在侵蚀这块“净土”.其中突出表现是预算外资金管理混乱.据对沿海一些县市中小学调查,中小学年预算外资金收入少的上万元、几十万元,多的上百万元.由于管理混乱,出现了“挎包账”、“口头账”和多头账户,有一个县城中学在银行设立账户多达9个,有的乡村小 Primary and secondary schools have always been regarded as “Pure Land,” but many corruption phenomena are actually eroded by this “Pure Land.” Among them, the prominence is the disorderly management of extra-budgetary funds. According to the survey conducted by primary and secondary schools in some counties and cities in the coastal areas, extra- Due to management chaos, appeared “bag account”, “verbal accounts” and long accounts, there is a county secondary school accounts set up in the bank as many as 9, Some rural small