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中小学固定资产是学校国有资产的主要部分,也是学校债权的主要组成部分,是检验和衡量一所学校综合实力的重要指标,是培养和教育社会主义事业接班人和建设者的重要物质保证。文章分探析了中小学固定资产投资的决策与管理状况。
Primary and secondary school fixed assets are the main part of the school’s state-owned assets, but also the main component of the school claims, is to test and measure an important indicator of the overall strength of schools is to train and educate the successors and builders of socialist cause an important material guarantee. The article analyzes the decision-making and management of the investment in fixed assets in primary and secondary schools.