论文部分内容阅读
对于中小学来说,固定资产是学校完成教学任务以及培养人才的必备基础,从这个层面来看,通过中小学固定资产管理与会计核算有效的优化,能够提高中小学资产利用率以及教育经费利用的效率。正因为如此,本文对中小学固定资产管理与会计核算进行深入的研究与分析,指出了管理者观念、固定资产管理制度、固定资产管理方式在其中的影响;论述了加强中小学校固定资产管理与核算的对策。
For primary and secondary schools, fixed assets are the necessary basis for completing teaching tasks and training qualified personnel in schools. From this perspective, through the effective management of primary and secondary fixed assets management and accounting, we can improve the utilization ratio of primary and secondary schools and the funds for education The efficiency of utilization. Because of this, this paper conducts an in-depth research and analysis of primary and secondary fixed assets management and accounting, and points out the influence of managers ’concepts, fixed assets management and fixed assets management methods. It also discusses how to strengthen the management of fixed assets and primary and secondary schools’ Accounting measures.