It will be implemented from September 1st!The newly revised "Financial System of Primary and Middle Schools" has changed these changes

A few days ago, the Ministry of Finance issued the newly revised "Financial System of Primary and Middle Schools" (hereinafter referred to as the "System").

Compared with the original "System", the new "System" faces new situations and requirements facing major policies such as "double reduction", student nutrition improvement plans, and expanding inclusive preschool education resources, and coordinate the weak school financial management. The link focuses on six aspects: First, the scope of application of the "System" has been adjusted, and the implementation system of primary and secondary schools organized by the social forces held by the state's regular funding is no longer required. The second is to clarify the financial management of party organizations to lead primary and secondary schools. The third is to strengthen the construction of the school's financial team, and add the school's financial supervisors and finances, the position settings of the accounting personnel, the responsibilities and authority, and the conditions of the job. Fourth, the school adopts independently operating cafeteria, entrusted canteen, dining or entrusted meals and other methods to provide the actual situation of meals for students, and put forward financial management requirements for classification. Fifth, to clarify the management requirements of service charges such as after -school services, increase primary and secondary schools that must not expand the scope of fees without authorization, increase charging items, and increase the prohibition of charging standards, and strengthen the guidance of local implementation of "double reduction" policy and financial behavior. Sixth, in accordance with the new "Financial Rules of Institutions", the content of budget management, asset management, and financial reporting system should be adjusted and refined accordingly.

The "System" was officially implemented from September 1, 2022. All localities and schools can use the summer vacation of primary and secondary schools to carry out personnel training, formulate implementation rules, and revise the supporting system. The Ministry of Finance will pay close attention to the implementation of the "System", continue to follow up and question, guide primary and secondary schools to effectively improve the level of financial management, and ensure that the "System" is implemented.

Financial system of primary and secondary schools

Chapter 1 General Principles

Article 1 In order to further standardize the financial behavior of primary and secondary schools, strengthen financial management and supervision, improve the efficiency of funds, and promote the healthy development of education, in accordance with the "Financial Rules of Institutions" and relevant national legal systems, combine the characteristics of primary and secondary schools, formulate this system Essence

Article 2 This system is applicable to ordinary primary and secondary schools, secondary vocational schools (including technical schools), special education schools, specialized schools, adult middle schools, and adult primary schools organized by people's governments at all levels.

Article 3 The basic principles of financial management of primary and secondary schools are: implementation of relevant national laws, regulations, and financial rules and regulations; adhere to the policy of diligence and thrift; correctly handle the relationship between the development needs of the business and the supply of funds, the relationship between social benefits and economic benefits, the state The relationship between schools and individuals.

Article 4 The main tasks of financial management of primary and secondary schools are: reasonably compile school budgets, strict budget implementation, complete and accurately prepare school final account reports and financial reports, truly reflect the school's budget implementation, financial status and operation; Work hard to save expenditure; establish and improve financial systems, strengthen economic accounting, comprehensively implement performance management, and improve the efficiency of capital use; strengthen asset management, reasonably allocate and effectively use assets to prevent asset loss; strengthen financial control and supervision of school economic activities, prevent, prevent Financial risk.

Article 5 Economic business matters of primary and secondary schools conduct accounting in accordance with the national unified accounting system.

Chapter 2 Financial Management System

Article 6 The financial management of primary and secondary schools shall implement the principal responsible system of party organization leaders. Under the leadership of the school party organization, the principal manages financial work in accordance with laws and regulations, and is responsible for the authenticity and integrity of financial information.

Article 7 Primary and secondary schools shall designate a special person in the financial work, equipped with finance and accounting personnel, and reasonably set up the financial department as needed to implement management, accounting and supervision of various economic activities of the school.

Financial supervisors shall perform their duties in accordance with laws and regulations, and participate in major issues such as major construction projects, important school resource allocation, important asset disposal, and large amount of capital use.

Article 8 The financial and accounting personnel of primary and secondary schools, the conditions of the accounting personnel, work responsibilities, appointment and removal and penalties, business training and professional and technical positions shall be implemented strictly in accordance with the national accounting legal system.

Financial and accounting personnel should be familiar with national financial laws, regulations, regulations, regulations, policies, and policies, and master the relevant knowledge of financial and education and education and teaching business management.

Article 9 Primary and secondary schools shall conduct accounting in the school as a unit. Those who implement "centralized bookkeeping, branch accounting" will not change the school's financial management power. That is, in a certain area, accounting and accounting agencies determined by the county -level finance and education department will uniformly handle accounting in primary and secondary schools in the area.

Primary and secondary schools should improve the level of financial information management, and actively use modern information technology to manage school financial activities.

Article 10 The cafeteria of primary and secondary schools should adhere to the principle of public welfare and non -profit.

The school's independent canteen provides students with dining services for students. Financial activities are included in the unified management of the school's financial department. They can account for accounting under the existing account of the school, truly reflect the revenue and expenditure status, and regularly open accounts. If there is a balance, it should be transferred to the next accounting year to continue to be used.

If the school uses a commission to operate the cafeteria to provide students with dining services, the supervision and management shall be strengthened and shall not be passed on to construction, repair and other costs to the entrusted party.

If the school uses a meal or entrusting method to provide students with dining services, the meal fee can be collected by the school uniformly and managed according to the fees.

Article 11 Financial activities of non -independent accounting, social services and operations, shall be uniformly managed by the school's finance department.

The compulsory education stage shall not engage in business activities in accordance with relevant state regulations. Chapter 3 Budget Management

Article 12 The budget of primary and secondary schools refers to the annual financial revenue and expenditure plan prepared by primary and secondary schools based on the development goals and plans of education.

Primary and secondary school budget consists of income budget and expenditure budget.

Article 13 The state implements a budget management measure for primary and secondary schools to implement the revenue and expenditure, quota or set subsidy, overdue, over -replenishment, transfer, and balance in accordance with the prescribed budget. Fixed or fixed -order subsidies are determined in accordance with the possible national policies and financial resources, combined with educational reform requirements, characteristics of primary and secondary schools, business development goals and plans, school revenue and expenditure and asset status.

Article 14 The budget of primary and secondary schools takes the school as the basic compilation unit. Schools with independent legal person qualifications are included in the unified compilation of their affiliated schools.

The budget preparation should adhere to the principles of quantity, balanced revenue and expenditure, overall planning, ensuring key points, diligence and frugality, and performance. Primary and secondary schools shall not make deficit budgets.

Article 15 Primary and secondary schools shall consider the basic needs of the school to maintain normal operation and development, refer to the budget implementation of the previous year, according to the factors and measures of the income increase or decrease of the budget year, and the conclusion and balance of the previous year. Item estimation of the draft revenue budget.

Primary and secondary schools shall, according to the needs of schools such as education and teaching and financial resources, and possibilities, they shall be indifferent to the draft expenditure budget. They are classified as the item according to their functional classifications, and are classified as the economic nature.

Article 16 The budget of primary and secondary schools shall propose the number of budget suggestions in accordance with the annual career development goals and plans and budget preparation. The school controls the draft budget according to the budget control issued by the financial department. The competent department will review and report the financial department of the financial department, and implement it after approval by the legal procedures.

Article 17 Primary and secondary schools shall strictly implement the approved budget, standardize handling of income and expenditure, and strengthen budget execution management. Super budgets and no budget arrangements are strictly prohibited.

Article 18 During the implementation of the budget, the budget of fiscal subsidy income and management funds of fiscal accounts is generally not adjusted. If the dose is indeed needed, it will be reported to the financial department after reviewing the competent department of the primary and secondary school. If other funds do need to be adjusted, it shall be handled in accordance with relevant state regulations.

Article 19 The final accounts of primary and secondary schools refer to the results of the annual execution of the budget revenue and balance of primary and secondary schools.

Article 20 Primary and secondary schools shall prepare the draft annual final accounts in accordance with the regulations, and shall be reported to the financial department for approval by the competent department for review and summary.

Article 21 Elementary and secondary schools shall strengthen the review and analysis of final accounts to ensure the authenticity and accuracy of final accounting data, and standardize the management of final accounts.

Article 22 The budget and final accounts of primary and secondary schools shall be disclosed to the society in a timely manner in accordance with the financial department and the competent department.

Article 23 Primary and secondary schools shall comprehensively strengthen budget performance management and improve the efficiency of funds.

Chapter 4 Income Management

Article 24 Revenue refers to non -repayment funds obtained by primary and secondary schools to carry out educational teaching and other activities in accordance with the law.

Article 25 Elementary and Middle School income includes:

(1) Financial subsidy income, that is, various types of financial appropriations obtained from the financial department at this level.

(2) Career income, that is, primary and secondary schools carry out income from education and teaching and its auxiliary activities in accordance with the law. Among them: In accordance with national regulations, the funds of the state treasury or fiscal households shall be paid, and the income of the business shall not be included in the business income; the funds allocated from the financial account to the school and the funds that are not paid by the treasury or fiscal households are included in the business income.

(3) The subsidy income of higher -level subsidies, that is, the non -fiscal subsidy income obtained by the primary and secondary units from the competent authorities and the superior units.

(4) Increase income on the affiliated units, that is, the independent accounting unit affiliated to primary and secondary schools pays the school's income in accordance with regulations.

(5) Operational income, that is, in the non -compulsory education stage, the income of non -independent accounting business activities in addition to education and teaching and its auxiliary activities.

(6) Other income, that is, various income outside the above provisions, including investment income, interest income, donation income, non -domestic financial subsidy income, rental income, etc. Among them: provide service charges collected after class service for students in school, and include other income.

Article 26 Elementary and secondary schools shall include all the income into the school budget, unified core calculations, and unified management. The income that is not included in the budget shall not be arranged for expenditure.

Primary and secondary schools are strictly forbidden to set up "small vaults".

Article 27 Elementary and secondary schools shall be legally compliant, and various charges shall strictly implement the scope of fees, toll projects and charging standards stipulated by the state, and shall not expand the scope of charges without authorization, increase charging items, and increase charging standards.

Primary and secondary schools shall be paid in accordance with the relevant provisions of the state treasury centralized collection in accordance with the regulations of the treasury or financial accounts in accordance with regulations. Do not conceal, retention, interception, occupation, misappropriation, arrears or sitting support.

Article 28 Primary and secondary schools shall strengthen bill management. Administrative fees and paid fees shall be based on financial bills that use the financial department's supervision (seal) system in accordance with financial affiliation. Service fees shall use tax invoices.

Chapter 5 Expenditure Management

Article 29 The expenditure refers to the consumption and loss of various funds that occur in education, teaching and other activities.

Article 30: The expenditure of primary and secondary schools includes:

(1) Career expenditure, that is, the basic expenditure and project expenditure of educational teaching and its auxiliary activities in primary and secondary schools. Basic expenditures refer to expenditures that primary and secondary schools occur in order to ensure their normal operation and complete daily work tasks, including personnel and public funds. Project expenditures refer to expenditures that occur in primary and secondary schools to complete specific work tasks and career development goals. (2) Business expenditures, that is, non -compulsory education stages to carry out expenditures for non -independent accounting business activities in addition to education and teaching and its auxiliary activities.

(3) Sub -expenditure for subsidized units, that is, the income from the income other than the financial subsidy income of primary and secondary schools to pay for the subsidy of the subsidiaries.

(4) Pay upper -level expenses, that is, primary and secondary schools pay the expenditure of higher -level units in accordance with the regulations of the financial department and the competent department.

(5) Other expenditures, that is, various expenditures other than the scope of the above provisions, including interest expenditure, donation expenditure, etc.

Primary and secondary schools can further classify expenditure in accordance with the above -mentioned expenditure classification.

Article 31: Primary and secondary schools shall include all expenditures into the school budget, implement project library management, and establish a sound expenditure management system. Projects that are not included in the budget project library shall not arrange budgets.

Article 32 The expenditure of primary and secondary schools shall adhere to the efforts and strictly implement the scope and expenditure standards stipulated in the state's relevant financial regulations and systems; if the relevant national financial regulations do not have uniform regulations, the school shall report to the situation of the school and report to the competent department and the finance department and finance. The department records. If the school stipulates that violations of the legal system and national policies, the competent authorities and financial departments shall order correction.

Primary and secondary schools should strengthen the management of expenditure. Basic expenditures and project expenditures shall not be mixed, and public funds and personnel funds shall not be mixed. Project expenditures shall be dedicated to the special funds in accordance with the regulations, and shall not be squeezed and misappropriated.

Article 33 Non -compulsory education stages to carry out non -independent accounting business activities shall be based on the premise that it does not affect normal education and teaching activities. In the launch of non -independent accounting operations, economic accounting should be strengthened and the actual costs incurred are correctly collected; if it cannot be collected directly, it shall be reasonably shared in accordance with the prescribed proportion.

Operating expenses should be matched with operating income.

Article 34 Special funds that primary and secondary schools have obtained from the financial department and the competent authorities shall be specially used for special funds for specified projects and uses. ,acceptance.

Article 35: Primary and secondary schools shall strengthen economic accounting, and may implement cost accounting according to the actual needs of business activities and other activities. The specific measures for cost accounting shall be implemented in accordance with the relevant provisions of the financial department of the State Council.

Article 36 The expenditures of primary and secondary schools shall be listed in accordance with the actual number of expenses. Do not list false reports, and shall not be replaced by planning and budget numbers.

Article 37 Elementary and secondary schools shall strictly implement relevant regulations such as the centralized payment system and the government procurement system.

Article 38 Primary and secondary schools shall strengthen the management of various types of bills in accordance with the law to ensure that the source of the bills is legal, the content is true, and the use is correct.

Chapter 6 Jiejin and Residual Management

Article 39 The balance and balance refers to the balance after the annual income of primary and secondary schools is offset.

Conducting funds refers to the funds that have been implemented in the year that the budget has been executed in that year, or it is not implemented for some reason. The next year needs to be used in accordance with the original use. The balance of funds refers to the surplus funds that year of the budget work target that had been completed, or ended for some reason.

The revenue and expenditure should be reflected separately.

Article 40 The management of financial allocation and balance shall be implemented in accordance with relevant state regulations.

Article 41 Non -fiscal appropriations will continue to be used in the next year in accordance with regulations. Non -fiscal appropriations can extract the employee welfare fund in accordance with relevant state regulations, and the remaining parts are used to make up for the futures and expenditure differences between schools in the future; if the state has other regulations, it will be provided from its regulations.

Article 42: Primary and secondary schools shall strengthen the management of non -fiscal appropriations, revitalize the stock, make overall arrangements and use reasonable use. The expenditure shall not exceed the scale of non -fiscal appropriations.

Chapter 7 Special Fund Management

Article 43 Dedicated funds refer to funds with special uses that primary and secondary schools are extracted or set in accordance with regulations.

The management of dedicated funds shall follow the principles of first -order and then use, and special funds. The expenditure shall not exceed the fund size.

Article 44 Special funds include employee welfare funds, award -winning funds and other special funds.

(1) Employee Welfare Fund, that is, with a certain percentage of non -fiscal appropriation balances, and withdrawn from other regulations, it is used for funds for collective welfare facilities and collective welfare benefits of employees.

(2) Award -winning funds, that is, accepting social donations and withdrawal in accordance with regulations, and the funds used to reward and fund students.

(3) Other special funds, that is, in accordance with other relevant regulations, dedicated funds to withdraw or set in accordance with the needs of career development.

Article 45: Primary and secondary schools shall include special funds in budget management, and with actual needs to be extracted in accordance with the regulations to maintain a reasonable scale and improve use benefits. In addition to the award -aid fund, if there are many dedicated funds, the extraction ratio should be reduced or the extraction of extraction shall be reduced; if the use of uses, the competent department shall be determined by the financial department at the same level.

Article 46 The proportion of extraction and management measures of various funds shall be implemented in accordance with the unified regulations; if there is no unified regulations, the competent department shall be determined in conjunction with the financial department of this level. Chapter 8 Asset Management

Article 47 Assets refer to various economic resources dominated by primary and secondary schools in accordance with the law. Including liquid assets, fixed assets, projects under construction, intangible assets, foreign investment, cultural relics and cultural assets, etc.

Article 48 Primary and secondary schools shall establish and improve the asset management system, clarify the responsibilities of asset users and managers, and set up state -owned asset accounts in accordance with national regulations to strengthen and standardize asset allocation, use and dispose of management, and maintain the safety and completeness of assets. Improve asset use efficiency. For asset evaluation, it is implemented in accordance with relevant state regulations.

Primary and secondary schools shall summarize the report of the management of state -owned assets of the school.

Primary and secondary schools should take stock and reconciliation of assets regularly or irregularly. If the assets are failed, the financial, accounting, and asset management system shall be handled in accordance with the relevant regulations of the financial, accounting, and asset management systems, so that the accounts are consistent and the accounts are consistent.

Primary and secondary schools should handle the assets that need to be registered in accordance with the law.

Article 49 Elementary and secondary schools shall allocate assets in accordance with the needs of the function and business development in accordance with the law and the development of the business in accordance with the law and the development of the business. Priority to allocate assets by adjusting the dose. If you cannot adjust, you can use the method of purchase, construction, and rent.

Article 50 The flow assets refer to assets that can be realized or consumed within one year, including cash, various deposits, receivables and prepaid payments, and inventory.

Reception and prepaid payments refer to various claims formed by primary and secondary schools in the process of carrying out education and teaching and other activities, including accounts receivable, receivables, prepaid accounts and other receivables.

Inventory refers to assets stored in educational and teaching activities and other activities to be used for educational and teaching activities and other activities, including materials, fuels, packaging and low -value consumables, and equipment, installations, animals and plants that have not reached fixed asset standards Wait.

Article 51 Primary and secondary schools shall open basic deposit accounts and zero account accounts in accordance with relevant national regulations, establish and improve internal management systems for cash and various deposits, and strengthen fund supervision and management; Long -term accounts; standardize the system of inventory and improve the efficiency of asset usage.

The loss of monetary assets of primary and secondary schools shall be submitted to the financial department at this level for approval after review and approval by the competent department.

Article 52 The fixed asset refers to assets with a use period of more than one year and a unit value of more than 1,000 yuan. During the use process, assets are basically maintained during use. Although the value of the unit does not meet the prescribed standards, a large number of similar supplies with durability time are more than a year as a fixed asset management.

The detailed directory of the fixed assets of primary and secondary schools is formulated by the Ministry of Education and reported to the Ministry of Finance for the record.

Article 53 The construction project in construction refers to the construction project that has had necessary expenses but has not yet reached the state of delivery.

When the construction of the construction project is delivered, the financial accounts and asset delivery shall be handled in accordance with the regulations. The longest period shall not exceed 1 year.

Article 54 The intangible assets refer to assets that do not have physical forms and provide some rights for users, including patent rights, trademark rights, copyrights, land use rights, non -patented technologies, and other property rights.

The income obtained by the transfer of intangible assets and the expenditure of intangible assets shall be handled in accordance with relevant national regulations.

Article 55 External investment refers to the investment in other units to invest in other units by using monetary funds, physical, and intangible assets during the non -compulsory education stage.

Schools of non -compulsory education shall strictly control foreign investment. The use of state -owned assets foreign investment should be conducive to business development and realize state -owned asset preservation and appreciation, comply with relevant state regulations, and conduct feasible research and collective decisions in accordance with the prescribed permissions and procedures. Do not use fiscal allocation and its balance to invest in external investment, and shall not engage in investment in stocks, futures, funds, corporate bonds.

During the non -compulsory education stage, the school shall clearly clear the equity and its relevant equity management responsibilities for the formation of foreign investment, and incorporate the equity formed by foreign investment into a centralized state -owned asset centralized unified supervision system in accordance with relevant state regulations.

Schools of compulsory education are not allowed to invest in external.

Article 56 The specific measures for asset management such as cultural relics, cultural assets such as primary and secondary schools shall be formulated by the financial department of the State Council in conjunction with the relevant departments.

Article 57 On the premise of meeting the normal education and teaching activities of the school, primary and secondary schools can rent and lend assets.

Elementary and secondary schools shall carry out the necessary feasibility demonstrations for rent and lending assets, and strictly perform relevant approval procedures.

Article 58 The asset disposal of primary and secondary schools refers to the behavior of the school's right to transfer or cancel the property rights of the assets of their possession and use, including the sale, transfer, transfer, foreign donation, scrap, loss, and monetary asset loss. Wait.

The asset disposal of primary and secondary schools shall follow the principles of openness, fairness, justice, and competition, and strictly perform relevant approval procedures.

Article 59 The asset disposal income of primary and secondary schools shall implement the "two lines of income and expenditure" management in accordance with relevant national regulations.

Article 60 State -owned assets with long -term idle, inefficient operations or super standard allocation of primary and secondary schools shall be adjusted by the competent authority and report to the financial department at this level.

Article 61 Primary and secondary schools shall promote sharing and sharing work such as large -scale equipment such as schools under the premise of ensuring safe use, and can collect reasonable compensation. The shared and common compensation income obtained shall be included in the school budget and unified management. Chapter 9 Liabilities Management

Article 62 Liabilities refer to debts that can be measured by currencies that can be measured by currencies and repaid assets or labor services.

Article 63 The liabilities of primary and secondary schools include borrowing money, payables, payables, and management funds.

The borrowing payment refers to the short -term or long -term borrowings borrowed from financial institutions such as banks and other financial institutions during the non -compulsory education stage.

Payments include bills payable, accounts payable, other payment and pre -receivables.

The payable payments include the funds of the state treasury or financial households collected by primary and secondary schools, taxes and fees paid, and other funds that should be paid in accordance with relevant state regulations.

Management funds refer to various types of funds that are entrusted by primary and secondary schools.

Article 64: Primary and secondary schools shall be managed to manage liabilities of different natures, clean up and settlement in accordance with regulations to ensure that each liabilities are repaid within the prescribed period.

Article 65 Primary and secondary schools shall establish and improve the early warning and control mechanism of financial risks, standardize and strengthen borrowing management management, truthfully reflect the borrowing of debt in accordance with the law, and strictly implement the approval procedure.

It is strictly forbidden to borrow debts during the compulsory education stage, and schools in non -compulsory education are not allowed to borrow debts in violation of regulations.

Primary and secondary schools shall not provide guarantees, and shall not raise funds for local governments and their departments.

Chapter 10 Finance Clearance

Article 66 After the approval of relevant national departments, primary and secondary schools shall be liquidated when the primary and secondary schools are transferred, revoked, merged, and separated.

Article 67 The financial liquidation of primary and secondary schools shall comprehensively clean up the school's property, debt, debt, etc. under the supervision and guidance of the competent department and the financial department, and prepare the property catalog and debt, debt list and liquidation financial report to comprehensively reflect the comprehensive reflection The school's financial status and liquidation profit or loss, propose the basis of property price and debt, debt handling measures, do a good job of transfer, receiving, transferring, and management of assets and liabilities, and properly handle various leftover issues.

Article 68 After the financial settlement of primary and secondary schools, the assets and liabilities shall be handled in accordance with the following methods by reviewing and reporting to the financial department for approval by the competent department.

(1) Primary and secondary schools that have changed due to the change of affiliation, all assets and liabilities are transferred free of charge, and the funding indicators are transferred accordingly.

(2) All assets and liabilities that have been revoked are approved by the competent authorities and financial departments.

(3) The merged primary and secondary schools, all assets and liabilities are transferred to the receiving unit or a new establishment unit. After the merger, the excess assets shall be approved by the competent authority and the financial department.

(4) The separated primary and secondary schools, all assets and liabilities are transferred to primary and secondary schools after the separation, and the funding indicators are transferred accordingly.

Chapter 11 Financial Report and final account report

Article 69 Elementary and secondary schools shall provide financial reports and final accounts to the competent authorities, financial departments, and other related reporters in accordance with relevant state regulations.

The confirmation, measurement, records, and reports of the financial accounting and budget accounting elements of primary and secondary schools shall follow the provisions of the government accounting standard system.

Article 70 The financial report is mainly prepared based on the system of power and responsibility, which comprehensively reflects information such as the school's specific date financial status and the operation of a certain period of time.

Article 71 The financial report consists of two parts: financial statements and financial analysis. Financial statements mainly include accounting statements and report notes such as balance sheets, income fees, etc. The content of financial analysis mainly includes financial status analysis, operating analysis, and financial management.

Article 72 The final account report is mainly based on the revenue and payment implementation system, which comprehensively reflects information such as the school's annual budget revenue and expenditure execution results.

Article 73 The final account report consists of two parts: final account report and final account analysis. The final account report mainly includes income expenditure forms, fiscal appropriation income expenditure tables, etc. The content of the final account analysis mainly includes the analysis of the revenue and expenditure budget, the analysis of the benefits of funds, and the situation of institutional personnel.

Chapter 12 Financial Supervision

Article 74 The main content of financial supervision of primary and secondary schools includes:

(1) The scientific, authenticity, integrity and timeliness of budget execution of pre -pre -preparation;

(2) The legality and compliance of various income and expenditure;

(3) The compliance of rotation and balance funds and the management of dedicated funds;

(4) The safety, integrity, compliance, and effectiveness of asset management;

(5) The compliance and risk of liabilities;

(6) The authenticity, accuracy, and integrity of basic data such as students and the number of faculty members.

Article 75 The financial supervision of primary and secondary schools shall be combined in combination with primary supervision, supervision in the matter, and post -event supervision, and the combination of daily supervision and special supervision.

Article 76 Elementary and secondary schools shall establish and improve the supervision system such as internal control systems, economic responsibility systems, and financial information disclosure systems, prepare and submit internal control reports in accordance with regulations, standardize the school's economic activities, and disclose financial information in accordance with the law.

Article 77 Primary and secondary schools shall abide by financial and economic discipline and financial systems, and accept supervision of competent departments and financial, audit and other departments in accordance with the law.

Article 78: Elementary and secondary schools and their staff have violations of laws and regulations such as violations of the provisions of this system, as well as other illegal acts such as abuse of power, neglecting duties, and fraud in private. Chapter 13

Article 79 The financial management of the basic construction investment of primary and secondary schools shall implement this system, but if the state's basic construction investment financial management system shall be provided, it shall be stipulated.

Article 80 Elementary and secondary schools that are included in the financial management system of the enterprise, as well as independent calculated primary and secondary school -run enterprises, implement the financial system of the enterprise, and do not implement this system.

Article 81 The kindergarten organized by the government is implemented in accordance with this system.

Ordinary primary and secondary schools, secondary vocational schools (including technical schools), special education schools, specialized schools, adult middle schools, adult primary schools, and kindergartens organized by social forces can be implemented.

Article 82 The financial departments and education departments of the people's governments of the provinces, autonomous regions, and municipalities may formulate specific financial management measures or supplementary regulations in accordance with the actual situation of the region.

Article 83 Primary and secondary schools shall formulate internal financial management measures in accordance with the actual situation of the school and report to the competent department for record.

Article 84 This system shall be implemented from September 1, 2022. The "Finance System of the Primary and Middle Schools" (Caijiao [2012] No. 489) issued by the Ministry of Finance and the Ministry of Education on December 21, 2012 was abolished.

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