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本文所指的资产主要是非流动资产,具体包括长期投资、固定资产、在建工程、无形资产、待处理资产五种,长期投资在义务教育学校被禁止,主要指后面四种非流动性资产。论文分析了普通中小学资产管理现状,存在的问题,产生的原因,提出六个管理措施。即落实责任、强化管理;重点控制非流动资产管理的“采购关”、“使用关”、“报废关”;建立学校资产绩效评价体系;注重资产使用效益;建立二微码管理制度;提高管理人员业务水平六条管理建议。
The assets referred to herein are mainly non-current assets, including long-term investments, fixed assets, construction in progress, intangible assets and pending assets. Long-term investments are prohibited in compulsory education schools, mainly referring to the following four types of non-current assets. The paper analyzes the status quo and problems of ordinary primary and middle school asset management and their causes, and puts forward six management measures. That is to implement the responsibility and strengthen management; focus on controlling non-current asset management “procurement customs”, “use off”, “scrap off”; the establishment of school assets performance evaluation system; focus on the use of assets efficiency; Code management system; improve the management of the business level of the six management recommendations.