随着社会主义市场经济的发展与改革开放进程的不断推进,集中核算模式作为当前财务管理中的重要组成部分,在提升企事业单位财务管理水平与资金使用效率等方面发挥着至关重要的促进作用。在新时期加强对集中核算模式下学校资产管理模式的研究,有助于改善学校资产管理存在的问题,提升学校资产的财务管理水平。 With the development of the socialist market economy and the progress of reform and opening up, the centralized accounting model, as an important part of the current financial management, plays a crucial role in enhancing the financial management level and the efficiency of capital utilization in enterprises and institutions effect. In the new period, strengthening the research on the school asset management model under centralized accounting helps to improve the existing problems of school asset management and enhance the financial management level of school assets.