How do we manage the extra-budgetary funds in primary and secondary schools (1) Rui Guangyi With the development of education, the extra-budgetary funds in primary and secondary schools are increasing year by year, so it is absolutely necessary to manage and make good use of these funds. In recent years, we have established the examination and approval procedures and management authority for the collection, expenditure, management and use of extra-budgetary funds, and achieved good results in improving the efficiency of the use of funds. First, change ideas and improve management awareness. Extra-budgetary funds for primary and secondary schools are organized and managed by the school according to the provisions of the national financial system, and are not included in the budget management funds. He is an important part of school funds and an indispensable source of funds for the development of education. The source of extra-budgetary funds is unstable, independent and involves a wide range. In the past, we were afraid of the management of extra-budgetary funds and that too much management would hurt the enthusiasm of schools to generate income. Therefore, the management was relaxed for a period of time, which led to the management of extra-budgetary funds in schools being disciplined and lax, and some problems appeared one after another. Some give bonuses and goods at will, some raise the subsidy standard and expand the scope of expenditure without authorization, and what's more, corruption and theft lead to crimes. The profound lesson is that we realize that only by strengthening the management of extra-budgetary funds can we effectively rectify the school economic order, purify the economic environment and promote the reform and development of the education system. Because we have improved our management awareness, we have turned the intention of the financial department into the determination of leaders at all levels through careful work. At present, extra-budgetary funds have become an active concern of school leaders. They are included in the leaders' work schedule, often ask questions, and strongly support the work of the financial department, enrich accounting personnel, hand over extra-budgetary funds in Jin Quan to the financial department for unified management, and send a leader to be responsible for financial work. In order to guide the development of this work, according to the provisions of the current accounting system and the actual situation of our county, the County Education Bureau has formulated the Trial Measures for the Management of Extra-budgetary Funds in Primary and Secondary Schools and the Opinions on Strengthening the Management of People's Education Funds, so that the extra-budgetary funds in schools at all levels have rules to follow, forming a situation in which leaders in charge always make unremitting efforts, the financial department pays special attention to it, and the division of labor at all levels checks, enhancing management awareness and bringing extra-budgetary funds into the normal management track. Second, scientific management to achieve macro-control over the accounting and management of extra-budgetary funds. We adhere to the principle of combining macro-control with micro-invigoration, strengthen the macro-control ability of the education authorities and invigorate the school economy. Manage without dying, live without chaos. In the allocation of funds, taking into account the interests of the state, the collective and the individual, it is stipulated that extra-budgetary income should be accounted and managed in proportion: (1) 100% of social education funds should be used to improve school conditions, and the funds should be earmarked for special purposes. (2) 60% of the income of school-run factories is used to supplement education funds, and 40% is used for collective welfare and incentive funds. (3) 15% of all kinds of income from running classes shall be handed over to the education authorities, 25% shall be used for unfinished business expenses, 30% shall be used to supplement daily expenses, and 30% shall be used for collective welfare and incentive funds. In accounting, the secondary subjects such as school-run factory income, tuition and fees income, school-running income, preschool education income, school rental income, social teaching income and other income are set up under the general ledger. In each second-level project, according to the distribution standard, three-level subjects such as turned-over income, rain and fog income, supplementary fund income and welfare fund income are set. If the income exceeds 50, it will be collected into the recipient of the undergraduate project, and the income will be calculated according to the amount. (unfinished)