论文部分内容阅读
近年来,我国对中等职业教育工作越来越重视,对职业教育的投入也是日益增加,中等职业学校固定资产总量快速增长,同时也暴露出了固定资产管理上的弊端。本文详细阐述了中等职业学校固定资产在预算、采购、日常管理及使用过程中存在的问题,并针对问题提出如何从购建前、购建中、购建后杜绝资金浪费、资产闲置等情况,从而达到从源头上管理和运营中等职业学校固定资产,使财政投入发挥最大的功效,为中等职业学校教育教学提供更好的支持与帮助。
In recent years, our country has paid more and more attention to the work of secondary vocational education. The investment in vocational education is also increasing day by day. The total amount of fixed assets in secondary vocational schools has been rapidly increasing. At the same time, the disadvantages of the administration of fixed assets have also been exposed. This paper elaborates on the existing problems in the budgetary, procurement, daily management and use of fixed assets in secondary vocational schools, and puts forward some suggestions on how to eliminate the waste of funds and idle assets after purchase and construction, To achieve the source from the management and operation of secondary vocational schools fixed assets, the financial investment to maximize the effectiveness of secondary vocational schools to provide better education and teaching support and help.