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随着国家财政体制改革的不断深入,以及各级公立学校竞争力度的不断加强,提高与升级学校资产管理模式成为未来各级学校必然要经历的一道关卡。会计集中核算模式是当下财政改革的重要手段,为了实现学校自身的跨越式发展就应该在集中核算模式的背景下进一步完善财务管理办法,实现学校财政机制的改造和升级。本文通过分析集中核算模式在学校运行的现状,科学提出学校资产管理的改进办法,促进教育系统适应集中核算模式。
With the continuous deepening of the reform of the national financial system and the continuous enhancement of the competitiveness of public schools at all levels, improving and upgrading the school’s asset management system has become a checkpoint that schools in all levels will inevitably experience in the future. Accounting centralized accounting mode is an important means of the current fiscal reform. In order to realize the leap-forward development of the school itself, we should further improve the financial management methods in the context of a centralized accounting model so as to reform and upgrade the school’s financial mechanism. By analyzing the status quo of centralized accounting mode in school operation, this paper puts forward an improved method of school assets management scientifically to promote the education system to adapt to centralized accounting mode.