随着中小学校会计制度的推行,中职学校财务会计工作发生一系列变革,预算管理也更加规范,但是目前中职学校财务会计与预算管理仍然存在相互衔接不够严谨的问题,主要体现在不够细化,监管不够全面,与时俱进程度不够等问题,对此进行分析讨论,并提出中职学校财务会计和预算管理更好结合的改进策略。 With the implementation of the accounting system in primary and secondary schools, a series of changes have taken place in the financial accounting of secondary vocational schools and the budget management has become more standardized. However, there is still a problem of insufficient cohesion between financial accounting and budget management in secondary vocational schools at present. This paper analyzes and discusses the problems such as inadequate supervision, inadequate supervision and inadequate advancing with the times and puts forward some improvement tactics of better combination of financial accounting and budget management in secondary vocational schools.