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在教育优先发展的背景下,农村中小学固定资产投入显著增加。但是,当前农村中小学在固定资产管理方面仍普遍存在着一些问题,如资产管理范围不清,管理中混岗现象严重,清查制度形同虚设等。究其原因是农村中小学资产管理意识淡薄、管理体制不健全、资产管理混乱,会计核算不合理、不及时等多种问题并存造成的。针对这些问题,农村中小学必须健全制度,加强认识,加强领导与监督,完善管理机制,规范核算方式等,以便使农村中小学的固定资产发挥其应有的作用。
In the context of giving priority to education, the investment in fixed assets in rural primary and secondary schools has increased significantly. However, there are still some common problems in the management of fixed assets in rural primary and secondary schools, such as the unclear scope of asset management, the serious mismanagement in management and the lack of inventory system. The reason is due to the weak awareness of asset management in primary and secondary schools in rural areas, the imperfect management system, the chaotic asset management, the unreasonable accounting, and the lack of timely cooperation. In response to these problems, rural primary and secondary schools must improve the system, strengthen understanding, strengthen leadership and supervision, improve the management mechanism and standardize the accounting methods so that the rural primary and secondary schools play their due role in fixed assets.