近年来,随着国家对教育事业的投入加大,使得各个学校规模在逐步扩大,拥有的资产数量和价值也在日益加大。但由于部分学校的观念及管理制度或方法的的不同,使学校的财务制度呈现混乱和失控的局面,尤其是固定资产流失问题非常严重,如何加强和完善学校固定资产管理,防止资产流失,促进学校资产合理使用,已成为当务之急。 In recent years, as the state has increased its investment in education, the scale of each school has gradually expanded, and the number and value of assets it holds have also been increasing. However, due to the differences of some schools’ concepts and management systems or methods, the school’s financial system is confused and out of control. In particular, the problem of loss of fixed assets is very serious. How to strengthen and perfect the management of school fixed assets and prevent the loss of assets? The rational use of school assets has become a top priority.