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从会计的角度看,固定资产通常是指使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具和工具等。固定资产占据着中小学学校资产价值总额中的绝大部分,它是学校赖以生存和发展的重要物质基础,固定资产管理是财务管理的重要组成部分,能够科学有效地搞好固定资产的管理,保证其具有安全和良好的使用状态,创造美好的环境,对教育教学会有很大促进作用。那么,如何对学校固定资产进行有效管理呢?一、学校固定资产管理存在的问题及原因目前,绝大多数学校能按照学校财务管理办法进行日常操作,明确管理目的和目标,但距离规范要求还有一定差距,存在一些问题。1.固定资产管理混岗。
From an accounting point of view, fixed assets usually refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment, appliances and tools related to production and operation, which have a useful life of more than one year. Fixed Assets occupy most of the total value of primary and secondary school assets, which is an important material basis for schools to survive and develop. Fixed Assets Management is an important part of financial management, which can scientifically and effectively manage the fixed assets , To ensure that they have a safe and good use of the state, to create a better environment, education and teaching will have a significant role in promoting. So, how to effectively manage the school fixed assets? First, the school fixed asset management problems and causes At present, most schools in accordance with the school financial management practices for daily operation, a clear management objectives and goals, but the distance norms also There is a certain gap, there are some problems. 1. Fixed assets management mixed gang.