随着市场经济的快速发展,教育现代化建设步伐的加快,依法理财、科学理财、民主理财,大力推进科学化、精细化管理的要求,对学校资金的安全性,效益性,支付依据的充分性及提高资产管理水平等相关财务管理工作提出了更高的要求。文章探讨了如何完善中小学内部会计控制。 With the rapid development of the market economy, the accelerated pace of education modernization, the law-based financial management, scientific management, democratic management, and the promotion of scientific and meticulous management, the adequacy of the safety, efficiency and payment basis of the school funds And improve the level of asset management and other related financial management put forward higher requirements. The article discusses how to improve the internal accounting control in primary and secondary schools.