通过对我县部分农村中小学 1998年以来的财务收支进行审计，发现一些不容忽视的问题应引起有关部门和领导的重视。主要表现在： 　　一、挤占、挪用农村教育费附加严重。按照《河南省教育费附加征收管理使用办法》有关规定，农村教育费附加主要用于发放民办教师工资和改善办学 Through auditing the financial revenues and expenditures of some rural primary and middle schools in our county since 1998, we found that some problems that can not be ignored should draw the attention of relevant departments and leaders. Mainly in: First, squeeze, misappropriation of rural education costs attached to serious. In accordance with the relevant provisions of “Measures for the Administration of the Collection and Management of Educational Expenses in Henan Province”, rural education surcharges are mainly used for the payment of salaries of private teachers and improvement of schooling