中小学公用经费是指保证中小学正常运转,在教学活动和后勤服务等方面开支的费用。近些年来,国家对教育的投入不断增大,中小学公用经费的标准也不断提高,拨付到位的公用经费对保证学校正常运转发挥了重要性作用。但许多学校在公用经费支出管理上还存在不少问题,影响了公用经费使用效益,不利于学校的健康发展。本人结合自己的会计工作经验和内部审计经历,对学校公用经费使用情况检查中发现的问题,就如何加强中小学公用经费支出管理提出一些建议。 Public funding for primary and secondary schools means ensuring the normal operation of primary and secondary schools and spending on teaching activities and logistics services. In recent years, the state has continuously increased its investment in education, and the standards of public funding for primary and middle schools have also been continuously raised. The public funds allocated for funding have played an important role in ensuring the normal operation of schools. However, many schools still face many problems in the management of public expenditures, affecting the utility of public funds and not conducive to the healthy development of schools. Based on my own accounting experience and internal audit experience, I put forward some suggestions on how to strengthen the management of public expenditures for primary and secondary schools by examining the problems found during the examination of the use of public funds in schools.