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二十世纪九十年代,我国提出科教兴国战略,把教育摆在优先发展的战略地位。九年义务教育是科教兴国的奠基工程,近年来,对中小学的固定资产投入也逐年增加。因此办学条件得到明显改善。但是,由于受管理意识、管理体制、会计核算等因素的困扰,国家增加的投入没有得到有效的发挥。本文针对我国中小学固定资产管理与会计核算中存在的一些问题,提出了相应的改进对策。
In the 90s of the 20th century, China put forward the strategy of rejuvenating the country through science and education and put education in a strategic position giving priority to development. Nine-year compulsory education is the foundation work for rejuvenating the country with science and education. In recent years, the investment in fixed assets in primary and middle schools has also increased year by year. Therefore, school conditions have been significantly improved. However, due to factors such as management awareness, management system and accounting problems, the increased investment by the state has not been effectively brought into play. In this paper, some problems existed in the management and accounting of fixed assets in primary and secondary schools in our country, and put forward corresponding countermeasures.