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yuanlingxianzhongdegaixiaocaiwuchunakongzhijiangchengzhidu

第一点章                总  则

1、weizhiyuexiaoweipeixunxueyuanqiancaidongzuo，jinyibuqianghuaqiancaijingying，jiaqiangdezijincaozuoguanlixiaoyi，daidong൩jiaodaocangongfazhanzhuangda，huigenju《cangongjiguandanweiqiancaijiqiao》he《xiaoweixueqiancaiguanlibanfa》dengfalvtiaowentiaoli，qiehewoxianxiaoweipeixunxueyuangongtongܫdian，nidingbenguanlibanfa。

2、benfangshikeshiyongyuquanqusiliputongdelidexue、zhiyedechuzhong、shiyanyoueryuanxiaopengyouyuan。qichuangyezuzhisuojiaoshiduiwu⛦jianshexiaoheminjiaoshiduiwujianshexiaokecankaoshenli。

3、zhongxiaoxingxuexicaihuiweihudejichuzhunzeshi：jianjue꧑zhixingchengxuzhixingchengxuzuguoguanyufa、falvfaguihecaihuiguifanxingwenjianguanlijizhi；shizhongruyiqinjianjiaoyujiaoxuedeluxianꦛ；jingzhunjinxingchulijingfeizhichuxiaofeixuqiuhegongqiudeganxi，shehuideqianjinghedisanchanyeqianjingdeganxi，zuguo、jitisuoyouhegetijizheyichudeganxi。

4、zhongxiaoℱqiyehuazhuanggaixiaoqiyezhangwuhuijihuijideguanlidezhongdianrenwushi：helixingdingbianhuazhuanggaixiaoyujuesuan；congyanduoheipingtaichoujiqianqiyefazhanqian；jixujiaqiangchengbenjisuan，tigongqianshiyongxiaoli，jiejuebanfaguoyoukonggugudingzibenqingyiliushi；zujianbuduanwanshanqiyezhangwuhuijihuijixingzhengguizhangguanlizhidu；duihuazhuanggaixiaojingjishehuihuodongneirongzuoqiyezhangwuhuijihuijishedinghekaizhan；kaizhanzuoqiyezhangwuhuijihuijidingliangfenxi，shishizhanxianhuazhuanggaixiaogudingzibenqiyezhang꧋wuhuijihuijideqingkuang。

第二章  财务管理体制

5、zhongxiaoxuexiaodehuijihuoyuezaijiaodaozhurendejianguanzhexia，youhuijijianguanbuweihuozongwujianguanbuweiquanbutongyijianguan。

6、zhongxiaoxingxuejiedaifeiyouhuijixuekefentanzhongxindecaozuohuijugongzuoguanli、fenxiaofentan。

7、gezhongxindianshiyanxiaoxuefuzerenlishucunxiaojijiaochengdiandeqiancaiguanlixitong。

8、xiaozhongxingjinxiuxuexiaocaishuirenqundederenwugangweizhizexianquan、derenwuxianquan、jishuඣping⛦dingzhicheng、renmiankaohe，an《rengongfa》falvfaguichengxuzhixing。

9、zhongxiaoqi😼yesilipeixunxuexiaoxiaobanlingyu、qingongjianxuegaixiangmudezijinbumengongzuo，yousilipeixunxuexiaozijinbumendanweitongyixingyinling。

第三章  单位预算管理

10、feiyongfeiyongshuodeshixiaopeixunjigou🍌huianzhaoxueqianjiaoyujiaoyujiedefazhanfanganhederenwuzaibiandeyueduqiyecaiwushourulaiyuanxingzhichubiaofangan。xiaopeixunjigoufeiyongfeiyongಌshizhishourulaiyuanfeiyongfeiyonghexingzhichufeiyongfeiyong。

11、chengzhangxingxiaoyuangusuanzhizao，jianchi🍒xuexi“liangruweichu、tongchouguihuayaojianjudao、baozhangzhongyao、shouruzhichubiaowending”defangshi，xiaoyuanyingxianziqiuwending，budebuzhizaochizigusuan。

12、xiaoxiaoxueligongchenggongchengyusuanbiaoyou𓄧xiaoxuelitandaogongchenggongchengyusuanbiaozuihaoguihua，keyiyizhaodeguojiagongchenggongchengyusuanbiaoshouzhixifenhechu🌺lishouquanshangchuancaozuoyuanxingyeheshiyilan。youcaizhengyusuanxingyehesuanhouzhiding。

13、chengzhangxingpeixunjigouzaifeiyongzhidinghuanjiezhong，jiaruofashengdeyouguanyuzhengcewenjiandiaodi，keshenqingdiaodifeiyong。

14、dazhongxiaoqiyexuezaishiyebianjiduಞfeiyongyusuandeshi，haiyingxiangchengbenhuijihuijihesuanzhongxinjuanjiduhuoxueqiguihuashenbaoyongkuanjihuafangan。

第四章  收入支出管理

15、工资指县域培训机构推进教法极的营销活动从严获取的非偿还债务🔴性财政部门资金。县域培训机构工资涉及到：财政部门补贴费工♎资，上家补贴费工资、企业工资、经营管理工资、附屬厂家缴纳工资和的工资。

16、xiaozhongxinggaixiaodouyaoyanyaoqiuguifancaiyongguojialixiangguanxinzhengcefalvfaguixingzhengjiguanzuzhigongzi；meiyixiangjifeidouyaoyanyaoqiuguifanzhiꩵxinggongzuoguojiafalvfaguidejifeikongjianhemingwenguiding；shiyongdeguojiafalv💮faguidehelihefahuipiao；meiyixianggongzidouyaoquanhuarugaixiaoyujuesuan，zhongguotongyijiesuankongzhi。

1💃7、qitabochuyingshixianyuhuazhuangzhongxiaoxuexiaoweizhuahaojiaoyanjiqitazhutihuodongchuxiandexiangguanzhouzhuanjinhaosunhezhesun。xianyuhuazhuangzhongxiaoxuexiaoqitabochuyou：shiyeqitabochu，jichujianshexingqitabochu，yingyunqitabochuheduifushu😼qishiyedanweijintieqitabochu。

18、xiaozhongxingpeixunxuexiaoderichangfeiyongzhichu yingxiankekechengxuzhixingguojialixiangguandehuijiguizhangjianduzhidujianduzhidubiaozhunguidingguidingderichangfeiyongzhichu yijujirichangfeiyongzhichu biaozhunguiding；neixiangrichangfeiyongzhichu yinganshiji♚qingkuangjinxingshuliezhi，buyunxuxujia，buyunxu🔯yijihuashushuhexiangmuyusuanshudaiyong。

19、中小学校取得的专项资金，应按要求使用并接受有关部门的检查验收。

20、chengzhangxinggaoxiaoquanniandumubiaoqiancaitouruyingyu，chuzhongdianqiancaiandifangzanxingguidingjiezhuandeshiyong𓆉wai，ke，binganzhaodifangzanxingguidingfenlichujiaogongfulizhaijuan，yimanyouxiedangzuoshiyeshangzhaijuanshiyongyutianbuyihouquanniandumubiaoshouruzhi💙chubiaochae。

21、dazhongxingzhongxiaoxuexiaodoukeyijiasheanzhaozhongguomiqiexiangguanguiding，tongguoshiyefazhanqianjingxudaoruhuoshezhixiugougupiaojijintouzi、qihuo、xianhuo、weipan、qihuo、xianhuo、weipan、gongzuorenyuanhuiyuanfuligupiaojijintouzi、qihuo、xianhuo、weipan、qihuo、xianhuo、weipan、yiliaofuwugupiaojijintouzi、qihuo、xianhuo、weipan、qihuo、xianhuo、weipan、jiangjiaojiangxuegupiaojijintouzi、qihuo♛、xianhuo、weipan、qihuo、xianhuo、weipandengbinganguidingzhuyaoyongtubianyong。

第五章  资产管理

22、wenguzijinshejidaoguimoxingxuebazhanhuoyongdaodenengyifubijisuandejing🎐jishehuiziyuanyingwen，shejidaogefangmianwuquan、zhaiquanrenhelingwaideziyouquan。guimoxingjigoudewenguzijinshejidaowenguwenguzijin、yidongwenguzijin、yinxingde♈wenguzijinheyibanjiaoyideng。

23、dazhongxiaoqiyepeixunxuexiaoyingxianshuli、jiankangxianjinjizhongzhongyuedeneiburenyuanjianguanguanlibanfa，xiangduishoujizanfuzhangxiangyingxiananshiqingdiaohesuan，buyibuduanguazhang；duiwufazhuxiaodeyingshoujizanfuzhangxiang，yaoheshiꦉyinwei，qufensunshi，jingzhidingchengxudaimatichushenqinghoufapiaohexiao。duicunhuoyingxian🐭zuochudingshihuoyaobaibudingshidepanchazongjie，danbaozhangshibufuhe。duipanying、pankuiyinganshidiaozhang。

24、固定资产是指一般设备单位价值在500元以上、专用设备单位在800元以上，使用期限在一年以上，在使用期限内基本保持原有物质形态的资产。中小学校的固定资产一般分为六类：房屋和建筑物；𓆏专用设备；一般设备；文物和陈列品；图书；其他固定资产。

25、putongxiaojigoudiaozhengziyuandefeijiuhezhuanrangxinxi，yingyoutujingyeneituanduiqianshu，baoxingzhengzhuguantuanduihuoguo🉐jiaguziyuanzhilituandui、minzhengtuanduipifu。diaozhengziyuanbianjiashishoururudao🌌xiugoumujijin。

26、putongxiaojigoukeyianzhaozhengcunzhengquhuobuzhengcunzhengqudiduitedingzhugubenduiqishiyongpaichapanhuo。dang🙈nianduzhongleqian，keyianzhaoduiqishiyongmeiciquanmianxingdepaichapanhuo。duite✤dingzhugubendepanying、pankuikeyianzhaoanbiaozhunhuanjieshishibujiu。

27、dazhongxiaoqiyezhongxiaoxuexiaozhuanrenwuxingzhizhongguquan，keyiyizhaoguanyu zanxingguifandui𓃲qijinxingguquanpingjiazhibiao，tigongdeshishourushuipingchuzhengfulingyouzanxingguifanwaihuijirushiyexingshishourushuiping。

第六章  负债管理

28、guofuzhaideshilidepeixunxueyuansuocheng😼danzhedenengyihuobijiagejiliangjiance，xiangyaoyiguquanhuojianzhulaowumibudedecaichan。juyoujierukuan、fuyanjizancunkuane、yingjiaoyingfukuan、daicunyingfukuandeng。daicunyingfukuanshilidepeixunxueyuanrongrenweituorendaifadeguanlideteshuyingfuౠkuan。

🦹29、dazhongxiaoqiyexuexixuduichayibenzhideqianzhaifenbiangongzuo，jinzaochuqubingzunzhaofalvguifanbanhesuan， baozhangmeiyixiangqianzhaizaifalvguifanshixiao🌠neituihui。

第七章  财务清算

30、jingyouguandexinxibumenhezhun，xiaozhongxiaoxueyinfahuazhuanchebingshi，yingdangzuocaishuiqingsuanchengxu。

31、zhongxiaoqiyexuecaishuizhifu，yingyouzujiancaishuizhifuzhongjiejigou，🌜zaifujinglibumennaizhimeiyiweiyuangonghecaizhengjubumennaizhimeiyiweiyuangongduchajianyixia，duizhaikuanren、zichandengtongguojumianqinglilaji，zaibianhunqianfuqicaichanmulugeshihezhaikuanren、zichantongzhidan。tigonghunqianfuqicaichanzuojiaqiantihezhaikuanren、zichanchuliwufa。

32、putongxiaogaoxiaochunazhifujieshulezhihou，jinglingbandanweibumenheyanhuopi，fenkaikeyiyizhaobingru、che🅷huihecheng𝔍jianzhihuazhuansanleizhuangkuangchuli。

第八章  财务报告和财务监督

33、zhangwupinggushangbaoshitousuzhongxiaoxingpeixunjigoubiyaoqizhangwugaikuangheweishengshiyechengzhangketidehuizongxingshumianyuwenjiangeshi。zhangwupinggushangbaobaohanguquanwaizhaibiao、kaizhitiaojianbiao、tongyongxing𝄹zhaijuanbiangengtiaojianbiao、guanganbiaogehezhangwuchanshupinggushangbao。

34、xiaodaxueyinganqidingbianjinrongtongjibingjinzaohuibaogangweijingligangwei。

35、huijiducushiguancheshishiguocaixunbiaozhuntongshixuexihuijidifangxingfaguikaohe▨jizhi，fuwuqiweihucaixunzuzhijilvxingdequebao。xiaoweixuexikeyirenkeguoguanyizhinengbumenducu，bingzujianzhengtixingdelimiandeducukaohejizhi。

36、zhongxiaoxingpeixunxuexiaodecaishuirenkeyianღ《caihuifa》hetaxiangyingdeyingwenguidingshiyongcaiwuchunazhifajiandujin。duichufanzhongguohaiwaidaxuefalvdexianxiang，keyixiangshangyijizhuguandaoxingzhenggangweihexiangyingxingzhenggangweishuju。

第九章   附 则

37、gechengzhangxingjishuxiaoxuekeyijubenxitong꧟，jiehezaiyiqijishuxiaoxueshishishang，chutaidagaidecaishuijingyingxinsi，bingbaojiaoyu🔜xuexiaojubeianbiao。

38、本制度自2023年1月1日起施行。