随着中国经济飞速发展，教育办学规模不断扩大，市场机制逐步引入到学校财务管理中来。同时，财政预算体制由“国家财政”向“公共财政”过渡，随着部门预算改革的深入进行和我国公共财政体系的建立和逐步完善，必然会对我国教育产生极为重要的影响。自2000年以来，中央政府进行了一系列预算改革，包括新预算编制及审议方法的引入，新预算科目的采用及加大预算的监督与审计等。部门预算逐步细化到二级单位，对中小学校财务管理提出了较高要求，目前教育部门对此仍不能适应。长期以来，由于教育财务管理体制不规范，财务活动无章法，财务会计的核算、计划、控制、决策、组织、分析等职能得不到充分的发挥，人们把学校财务管理工作仅仅看成是记账、算账、报账的简单工作。随着市场机制的引入、经济的快速发展，对规范化办学提出了更高的要求，学校财务预算作为规范化办学的一项重要内容，但中小学校长期没有财务预算，已经严重制约了教育的发展。这要求中小学校必须建立起完善的财务预算体制，根据中小学校办学条件标准、学校办学发展目标、具体项目制定相应的财政性教育公用经费定额标准，对年度内教育经费进行详尽的财务预算，并严格执行，利用法律手段维护学校财务预算的尊严，杜绝教育经费被挤占挪用现象的发生。财务预算管理在企业财务管理中得到了成功应用。但是相对来讲，中小学校进行财务预算的资料还很少，各种文献材料中对于中小学财务预算都只是一些原则性的规定，应该怎么做财务预算并没有操作层面的具体可行的办法。针对以上问题，本文从中小学财务预算的基本概念、中小学校财务预算的现状、中小学校财务预算的标准及定额标准、中小学校财务预算的编制、中小学财务预算的执行和评估等几个方面，对我国中小学财务预算作了比较详尽的论述。期望找到一种科学合理、切实可行的中小学校财务预算的方法，并应用到中小学校的实际，建立起一套规范的学校财务预算体系，使教育经费从预算到使用公开透明化，中小学校的教育经费使用更加科学合理，促进基础教育的发展。

While China’s economy has been developing rapidly, the education scale expands unceasingly and the market mechanism is introduced into the financial administration of schools. The financial budget system transforms from the national finance into the public finance, which inevitably has significant influence on education in China while the thoroughly carrying on of the department budget reform along with the establishment and gradual consummation of our country’s public finance system. Since 2000, the Central Government has carried on a series of budget reforms, which include the introduction of new budget establishment and consideration method, the using of the new budget items and emphasizing on the supervisions and audits of the budgets, etc. The department budgets are gradually detailed to the secondary items, which put forward higher requirements to the financial administration of schools. At present the education department still can not adapt it. For a long period, financial inventory accounting's functions of calculation、plan、control、organization and the analysis can not been obtained to the full display because of the un-standard of the educational finance administration system and financial activities, so that financial administration of schools has only been looked as this kind of simple work like doing accounts, keeping accounts and rendering accounts. Rapid economic development puts forward higher requirements for the standardization of running schools, and financial budget is an important content of it. It requires that consummating financial budget system must be established in schools, the standardized norm of finance-supported educational public funds should be formulated according to school-running conditions、development goals and concrete items; the yearly educational expenditure on the basis of exhaustive finance budget must be strictly executed; legal methods must be fully used to guarantee the financial budgets of schools and to stop occupying and diverting educational funds unlawfully. Financial budget administration has been successfully used in enterprise financial administration. But the documents concerning financial budgets of elementary and middle schools are relatively scarce, all kinds of documents lack concrete and feasible operation methods while having a little principled stipulations. In view of all above problems, this paper elaborates financial budgets of elementary and middle schools in China from several aspects of the present conditions、the standardized norm’s establishment、the execution and appraisal concerning financial budgets of schools. It aims at finding a kind of scientific、reasonable and feasible method concerning financial budgets of elementary and middle schools and applying it in the practice of schools, at promoting the development of elementary education through establishing a set of standard financial budget system of schools to guarantee the transparency and scientific rationalization of the education funds from budgeting to using.