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随着职业院校教育质量的高速提升,其中教育环境、教育资源、教育活动等的物力也得到了飞速的发展。因此,在高职院校的固定资产管理方面还存在很多问题,比如管理制度上的不全面,财务管理上得不到校方的重视,高职院校固定资产可共享的资源较少等等。权衡了各大学院出现的财务状况与固定资产管理中的弊端,本文提出如何加强高职院校固定资产核算和管理的解决方针,为求确保高职院校的固定资产能够保值、保全,且为国家教育事业做一番贡献。
With the rapid increase of the quality of education in vocational colleges, the material resources of educational environment, educational resources and educational activities have also been rapidly developed. Therefore, there are still many problems in the management of fixed assets in higher vocational colleges, such as the inadequate management system, the neglect of the school management in financial management, the less resources that the higher vocational colleges can share in fixed assets, and so on. Weighed up the financial situation appearing in each college and the disadvantages in the management of fixed assets. This article proposed how to strengthen the settlement principle of fixed assets accounting and management in higher vocational colleges. In order to ensure that the fixed assets in higher vocational colleges can be preserved and preserved, National education to make some contribution.