公立中学是我国教育体系的重要组成部分,负有培育学生的重任,除了教书育人之外,公立学校也需要做好自身的财务管理工作,从而提高管理水平,更好的维持学校的运营。但是很多的公立中学忽视了内部控制,导致内部控制不完善,由此而引起的财务舞弊也时有发生,影响了学校的正常运行,公立中学需要在内部控制方面加强管理。 Public high schools are an important part of China’s education system and have the important task of nurturing students. Apart from teaching and educating people, public schools also need to do their own financial management so as to improve their management level and maintain their schools better. However, many public high schools neglect internal control, resulting in imperfect internal control. The resulting financial fraud also affects the normal operation of schools. Public high schools need to strengthen their management over internal control.