关于进一步加强学校固定资产管理的几点思考

分析了学校固定资产管理的特点和目前普遍存在的财务账与实物不符的现象,提出应从管理体制和管理制度入手,建立财务部门主导的学校固定资产管理体制;设立专门化的机构与民主管理相结合;建立资产定期清查盘点制度;固定资产管理责任到人;使用信息化的管理手段;建立规范化的管理流程,在验收和处置环节以入库验收单和处置单为纽带,使资产的增加与减少做到财务与实物记账同步,以保证账账相符、账物相符。

Some Consideration about the Further Enhancement of the School Fixed Assets Management

This paper analyzes the characteristics of the management of the school fixed assets and the phenomenon of the discordance between the finance records and the real objects,and suggests about the further enhancement of the school fixed assets management through the particular system.For instance,establishing the management system of the school fixed assets mainly guided by the finance department,the specializing organization combining with the democracy management,periodically checking system in order to put the practical management responsibility into practice;Using informational management methods to qualify the fixed assets install and guarantee the safety of the state-owned property;Establishing the standard management process,especially the establishment of the asset acceptance and the system of the discard management when receiving and arranging assets,and making the reduce and the increase of the finance agree with the assets through the reacceptance and arrangement papers,in order that everything goes right and each asset management responsibility is assigned to concerning people.