摘要
在义务教育发展中,国家在教育方面的投入逐渐加大。现阶段,中小学校的固定资产越来越多,管理难度逐渐增大。虽然较多中小学校已经认识到固定资产管理的重要性,大力开展固定资产管理工作,并取得了良好的管理效果,但受到诸多因素的影响,部分中小学校在固定资产管理环节仍存在一些问题,阻碍了固定资产管理工作的顺利开展。基于此,阐述了中小学校开展固定资产管理的意义,分析了中小学校固定资产管理存在的问题,并提出了应对策略。
In the development of compulsory education,the state has gradually increased the investment in education.At this stage,primary and secondary schools have acquired more and more fixed assets,leading to an increasing management challenge.While many primary and secondary schools have recognized the importance of fixed asset management and have made significant efforts in this area,achieving positive management results,some schools still face problems in fixed asset management due to various factors,which hinders the smooth execution of fixed asset management work.Therefore,this paper elaborates on the significance of fixed asset management in primary and secondary schools,analyzes the problems in fixed asset management,and proposes corresponding strategies.
作者
温荫生
WEN Yin-sheng(Zhongshan Guishan Middle School)
出处
《当代会计》
2023年第10期112-114,共3页
Contemporary Accounting
关键词
固定资产
资产管理
中小学校
fixed assets
asset management
primary and secondary schools