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学校的固定资产属国有资产,是国家实现“百年大计,教育为本”的物质基础。它不仅能够满足各项教育教学、科研及其它业务工作需求,而且是发展教育事业的重要经济资源,因而固定资产的管理工作是学校管理工作的一个重要组成部分。文章从分析中小学固定资产管理中所存在的问题出发,结合中小学财务管理制度要求,提出了相应的管理模式及需要达到的目标及任务,就如何加强中小学固定资产管理进行一些探讨。
The school’s fixed assets are state-owned assets, which are the material basis for the country to achieve “a hundred years plan, education-based ”. It can not only meet the needs of education, scientific research and other business work, but also is an important economic resource for the development of education. Therefore, the management of fixed assets is an important part of school management. Based on the analysis of the existing problems in the management of fixed assets in primary and secondary schools, the article puts forward the corresponding management mode and the objectives and tasks to be met in light of the requirements of the financial management system in primary and secondary schools. Some discussions are made on how to strengthen the management of fixed assets in primary and middle schools.