随着我国社会主义市场经济的日臻完善和新一轮技术革命的到来,对实用型、技能型人才的需求日益凸显,技工教育得到了迅猛的发展。固定资产是保证技工学校正常教学、科研、生活的基本保障,是衡量技工学校办学实力与规模的重要标志之一。近年来,技工学校招生规模迅速扩大、固定资产急剧增加,然而,技工学校的固定资产管理和核算却暴露出管理不科学、核算不规范、账实不相符等种种问题。本文对以上存在的问题产生的原因及解决方法进行了探讨。 With the improvement of China’s socialist market economy and the arrival of a new round of technological revolution, the demand for practical and skilled talents has become increasingly prominent, and the education of skilled workers has been rapidly developed. Fixed assets is to guarantee the normal teaching, scientific research, life of technical schools, basic guarantee, is to measure the strength and scale of technical schools running an important symbol. In recent years, the enrollment of technical schools has expanded rapidly, and its fixed assets have risen sharply. However, the management and accounting of fixed assets in technical schools have exposed such problems as unscientific management, irregular accounting and inconsistent accounts. This article explores the causes and solutions of the above problems.