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各中小学学校食堂是学校后勤保障的重要组成部份,其管理宗旨是全心全意为师生服务,食堂工作的核心便是为师生提供科学合理、质优价廉、营养全面的膳食,这不仅关系着广大师生的切身利益、学生的健康成长,还关系到学校的发展、社会的稳定和国家的未来。而各小学食堂财务管理应坚持“公益性”“保本经营”的原则,按照“非营利性”的要求,对食堂进行单独建账,单独核算,并应对学生伙食支出进行单独成本核算,确保学生的伙食费不被挤占、挪动。在这样的形势下,就需要我们重视各中小学食堂的财务管理,不断地提高各中学校食堂财务管理的运营水平和运营效果,保障师生的合法权益不受侵害。
The school canteens of all primary and secondary schools are an important part of school logistics support. The purpose of management is to serve the students and teachers wholeheartedly. The core of the canteen is to provide the teachers and students with scientific, reasonable, inexpensive and nutritious meals. It is also related to the development of schools, the stability of society and the future of our country, which are related to the vital interests of teachers and students and the healthy growth of students. The financial management of primary school canteens should adhere to the principle of “public welfare ” “capital preservation operation ”, in accordance with “non-profit ” requirements, separate accounting for the canteen, separate accounting, and student food expenses should be carried out A separate costing to ensure that students’ meals are not diverted, move. Under such circumstances, we need to pay attention to the financial management of all primary and secondary school canteens, and continuously improve the operation and operation effects of the financial management of the canteen in all secondary schools to ensure that the legitimate rights and interests of teachers and students are not infringed upon.