Research On Accounting Supervision In Public Primary And Secondary Schools

With the rapid development in the economy of China and the country's further attention to education,more and more financial allocations are devoted to education.Public primary and secondary schools as public institutions,its use of financial capital has gradually attracted the attention of the public.Therefore,the use of their own financial funds in public primary and secondary schools should be strictly constrained and supervised.Aiming at the use of financial funds of the grass-roots institutions,our country issued a series of laws and regulations in recent years,including local school.On this basis,the state has also paid more attention to the corruption inside the schools and given it a serious blow.But there are still a series of problems and contradictions.Therefore,to further strengthen the accounting supervision of public primary and secondary schools has become particularly important.The pertinent laws have clearly defined the necessity and specific requirements of accounting supervision in china.But with the development of economy and deepening of fiscal and taxation reform,the administrative institutions including public primary and secondary schools still expose many problems in the accounting supervision.To solve this problem,many experts have conducted a lot of researches and put forward policy advice.For example,the regulators lack active cooperation,supporting measures are not perfect,social supervision is not in place;Enterprises paid insufficient attention to accounting supervision,accounting supervision lacks of independence;As basic-level schools,we should improve the supervision system and the identity of accounting personnel must be changed,and then their own interests can be separated from the interests of the enterprises,standardize the fundamental work of accountant.If we compare the United States legal construction and the form of accounting supervision,we can find more deficiencies in China's primary and secondary schools accounting supervision.This paper's research object is based on Tianjin Binhai New Area,discusses the problems existing in the accounting supervision of public primary and secondary schools,and puts forward the corresponding improvement measures from three aspects.These measures include promoting the process of perfecting the supervision and legislation,improving the system of internal supervision system of the public primary and secondary schools,strengthening the external supervision and improving personnel quality and personnel configuration.These corrective actions have practical significance to improve the internal management of schools and establish a sound regulatory mechanism for the use of fiscal funds,which makes the use of financial funds significantly increased and corruption greatly reduced.