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我国对职业教育的重视程度日益提高,教育部和财政部启动了一系列的建设计划,为高职院校的发展提供了有力保障。为了适应财政预算改革和高职院校经济业务发展需要,进一步规范高职院校的会计核算,经过多次征询意见和反复修改,财政部于2013年12月30日修订印发了《高等学校会计制度》(以下简称“新制度”),自2014年1月1日起施行。新制度兼顾了高职院校财务、预算、资产、成本等方面管理的需要,对试行制度进行了大胆的改革。新制度的适时推出,是我国高职院校会计制度改革中一次质的飞跃。本文提出了高职院校固定资产管理的重要意义,分析了高职院校固定资产管理中存在的问题,并列出了一些解决措施。
Our country attaches more importance to vocational education, and the Ministry of Education and the Ministry of Finance have initiated a series of construction plans, which have provided a powerful guarantee for the development of higher vocational colleges. In order to meet the needs of budget reform and the economic development of higher vocational colleges and to further regulate the accounting of higher vocational colleges, after repeated comments and repeated changes, the Ministry of Finance revised and issued the “Accounting of Colleges and Universities System ”(hereinafter referred to as“ the new system ”), effective January 1, 2014. The new system takes into account the needs of the management of higher vocational colleges in terms of finance, budget, assets and costs, and boldly reforms the pilot system. The timely introduction of the new system is a qualitative leap in the reform of the accounting system of higher vocational colleges in our country. This paper puts forward the significance of the fixed assets management in higher vocational colleges, analyzes the existing problems in the management of fixed assets in higher vocational colleges, and lists some solutions.