摘要
加强学校固定资产管理,可以提高办学资源的使用效率,节约学校办学资金。当前,有些学校出现了固定资产状况不清、管理混乱、财产闲置浪费和被侵占流失等现象,因此,我们要尽快建立适应新形势需要的固定资产管理体制,把固定资产的管理工作提高到一个新水平。该文就是针对现有学校固定资产管理存在的一系列问题,即重钱轻物、重购轻管;制度不健全、管理不深入;固定资产家底不清、账实不符等,提出了完善固定资产管理体制、明确学校各部门职责、实行电算化管理等具体方法。
The efficiency in using the school resources can be increased and the school funds can be saved as well by strengthening the management of school fixed assets. At present such phenomena can be seen in some schools as the indistinct accounts of the fixed assets, the confusion of the management, laying aside and the loss of the property. Therefore, we should establish the management of the fixed assets which will fit in with the needs of the current situation and improve the fixed assets management. This thesis focuses on the analysis of a series of problems existing in the school fixed assets management, including putting the purchase above maintenance, the unperfect system, the loose management, not knowing the amount of the property, and the accounts unconformable to the things. The author has proposed several detailed methods like improving and perfecting the fixed assets management system, making clear about the job responsibilities of various departments and exercising computerized management.
出处
《湖南科技学院学报》
2008年第10期120-122,共3页
Journal of Hunan University of Science and Engineering