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Is Jinan primary school finance included in the establishment?
Belong to the establishment of public institutions
For public schools and institutions, the financial positions of public schools belong to the establishment of public institutions; private schools do not belong to public institutions, nor are they accountants of public institutions, and they belong to private non-public schools. Business Unit Accounting.
1. Positions in public institutions:
The Ministry of Personnel stipulates that positions in public institutions are divided into three categories: management positions, professional and technical positions, and work skills positions. Management positions refer to positions that are responsible for leadership responsibilities or management tasks. The setting of this position should meet the needs of enhancing unit operation efficiency, improving work efficiency, and improving management level. Public institutions that are mainly responsible for social affairs management should ensure that management positions account for the majority, which should generally account for more than half of the total number of positions in the unit.
Accounting positions:
(1) Chief accountant (or exercising the powers of chief accountant) position.
(2) Position of head of accounting organization (accounting supervisor).
(3) Cashier position.
(4) Audit position.
(5) Capital and fund accounting positions.
(6) Income, expenditure, creditor's rights and debt accounting positions.
(7) Salary accounting, cost accounting, and financial results accounting positions.
(8) Accounting positions for sending and receiving property and materials, and accounting for increases and decreases.
(9) General ledger position.
(10) Posts for preparing external financial accounting reports.
(11) Accounting computerization positions.
(12) Accounting file management position {Accounting file management within accounting organization}.
For (12), before the accounting files are officially handed over. It belongs to the accounting position; after it is officially transferred to the archives management department, it no longer belongs to the accounting position. Personnel in the archives management department manage accounting archives and do not belong to accounting positions.
2. Establishment:
Establishment refers to the establishment of an organizational structure, the quota of the number of personnel and the distribution of positions. The amount of financial appropriations is determined by the establishment departments of institutions at all levels. The financial department allocates funds accordingly. Usually divided into administrative establishment, enterprise establishment, bank establishment and public welfare positions.
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