Research On The Return Of Financial Management Autonomy Of Primary And Middle Schools In Shanxi Province Under The Reform Of "Pulse Management Service"

Education is the foundation.The development of compulsory education plays an important role in the political and economic stability of our country.Since the founding of New China,especially since the reform and opening up,China's basic education has achieved remarkable achievements.Until 2016,China's nine-year compulsory education consolidation rate was 93.4%,and the high level of compulsory education spread exceeded the average level of high-income countries.The financial management activities of compulsory schools are the basis for the stable development of education.In recent years,China's economy has developed rapidly,and the state attaches great importance to the development of primary and secondary schools,and has continuously increased funding for basic education.However,accounting is also changing with the changes of the economy,and the requirements for financial work are getting higher and higher.The financial management activities of primary and secondary schools gradually show many problems.The utilization rate of funds is low,the division of powers and responsibilities is unclear,and the impact is seriously affected.The development of education.The financial management activities of primary and secondary schools need to be improved,andde-administration has become an inevitable trend in the development of financial management in primary and secondary schools.On May 9,2016,Premier Li Keqiang put forward the reform of the management service of “continuing the promotion of decentralization and decentralization,integration of management,optimization of services,and continuous improvement of government effectiveness” in the“Government Work Report”.On June 13,2017,Premier Li Keqiang pointed out that the reform of “distribution service” is a systematic whole.“Putting” is to solve the problem of government role positioning.The government should simplify the cancellation of cumbersome and unnecessary administrative rights and optimize the administrative approval process.Improve the government's innovation and stimulate the creative vitality of society.The combination of release and management is to respect the law of the development of things,not only to "relax",but also to control the "reins" and strengthen supervision.Optimizing services is to provide satisfactory,high-quality and efficient services.Under the background of the reform of the management of the tube,the reorientation of the government and the school,the re-establishment of the relationship between the government and the school,and the optimization of the governance structure are the key to realizing the financial management autonomy of primary and secondary schools.The current financial management model is mainly the managementmode of the school finance department.The government takes all the measures and is responsible for the accounting of the primary and secondary schools.The school only has set up accountants,which seriously restricts the financial autonomy of primary and secondary schools.Based on the data obtained from the investigation of primary and secondary schools in Shanxi Province,this paper deeply analyzes the current situation of financial management in primary and secondary schools and the reasons for the lack of financial management autonomy.It is found that the understanding of financial management autonomy is not clear and funding.Problems such as restrictions on the use of autonomy.The main reasons for these problems are that political schools are not divided,the division of powers and responsibilities is not clear,the sense of financial self-management is weak,the system is built,and internal control is in the form.Therefore,the article analyzes the regression path and the guarantee mechanism,and explores the return of financial management autonomy.The path analysis mainly realizes the financial management autonomy by sub-category and step-by-step.The guarantee mechanism analyzes the relationship between the education management department and the school,the responsibility of constructing the service-oriented education management department,and the internal management mechanism of the primary and secondary schools.Reconstructing the relationship between the education managementdepartment and the school is the implementation of financial management autonomy.The premise is to clarify the role of the government and the school;to build a service-oriented education management department requires the government to accurately decentralize,effectively supervise and optimize services;to construct the internal management linkage mechanism of primary and secondary schools requires the primary and secondary schools to follow the regulations,risk management,and operational mechanisms.Several aspects of performance evaluation to ensure the smooth realization of financial management autonomy.Finally,in order to ensure the smooth return of financial management autonomy,promote the healthy development of primary and secondary schools,and promote the progress of education,this paper proposes corresponding supporting measures and recommendations.