Abstract: In recent years, China has paid more and more attention to basic education. In order to promote the development of basic education, the state has continuously increased its investment in basic education. Under this background, the conditions for running schools in primary and secondary schools in China have been greatly improved, and the number of fixed assets in schools has also increased rapidly, which has provided a guarantee for the orderly development of education. However, there are still some problems in the management of fixed assets in primary and secondary schools, which affect the full play of asset benefits. This paper expounds the problems existing in the management of fixed assets in primary and secondary schools in the new period, and probes into some corresponding countermeasures.

Keywords: primary and secondary schools; Fixed assets; Management issues; Countermeasures

The fixed assets of primary and secondary schools provide material guarantee for the smooth development of their education and teaching work. In recent years, with the increase of national investment in basic education, the number of fixed assets in primary and secondary schools is increasing, which also puts forward new requirements for the management of fixed assets in primary and secondary schools. At present, there are still some problems in the management of fixed assets in primary and secondary schools, which leads to the loss of assets in the process of fixed assets management and has a great negative impact on the efficiency of the use of fixed assets. Faced with this situation, primary and secondary schools should pay more attention to the management of fixed assets and take scientific measures to manage fixed assets.

First, the problems existing in the management of fixed assets in primary and secondary schools

(A) the management system is not perfect

Fixed assets are an important guarantee for primary and secondary schools to expand the scale of running schools and carry out teaching and scientific research activities. However, due to the imperfect internal management system, and many primary and secondary schools mainly focus on teaching, do not pursue economic benefits, pay insufficient attention to financial management, and ignore the follow-up management after the purchase of fixed assets, resulting in a decoupling relationship between the purchase and management of fixed assets. Mainly manifested in: paying attention to capital investment when purchasing fixed assets, but not conducting scientific management after purchasing, which sometimes leads to the phenomenon of inconsistent accounts and facts in fixed assets management. At the same time, primary and secondary schools have not formulated an effective responsibility system for fixed assets management, which has caused many problems in fixed assets management and seriously affected the efficiency of asset use.

(b) The procurement process is not democratic enough

The main problem in the procurement of fixed assets in primary and secondary schools is the lack of democratic decision-making, which is mainly manifested in the fact that some procurement projects in the procurement of fixed assets in schools have not been democratically decided by the leading bodies, and the functions of equipment have not been carefully investigated before procurement, resulting in decision-making mistakes. For example, in order to realize modern teaching, a primary school increased the investment in phantom lights and projection projects, but the purchase of projection equipment did not go through the democratic consultation of the school administrative collective, which violated the principle of internal control in the process.

(C) the financial system is not unified

At present, there are two main accounting systems in primary and secondary schools. One is the Financial System for Primary and Secondary Schools implemented by 1 June 1997 1, and the other is the Accounting System for Primary and Secondary Schools formulated by1June 19981Ministry of Finance and Ministry of Education (for Trial Implementation). The two systems have different definitions of fixed assets. According to the former, the fixed assets of primary and secondary schools mainly include: general equipment with unit value above 500 yuan and service life above one year; Special equipment with a unit value above 800 yuan and a service life of more than one year; Although the unit value does not meet the prescribed standards, a large number of similar materials (such as desks and books) with a service life of more than one year are also managed as fixed assets. According to the latter provision, the fixed assets of primary and secondary schools should meet two conditions: first, the service life should be more than one year; Second, the unit value is above the prescribed standard. However, China's General Financial Principles for Public Institutions, which came into effect on April 20 12, clearly stipulates that assets with a service life of more than one year and a unit value of more than 1 000 yuan (special equipment exceeding 1500 yuan) are managed as fixed assets. The disunity of the three brings professional judgment to financial personnel in practical work, which affects the inclusion of primary and secondary schools in fixed assets accounting management.

Second, measures to strengthen the management of fixed assets in primary and secondary schools

(A) to strengthen system management

At present, the main problem in the management of fixed assets in primary and secondary schools is that the management system is not perfect. In order to strengthen the management of fixed assets, primary and secondary schools should truly realize the importance of strengthening the management of fixed assets, establish and improve the management system of fixed assets, and provide institutional guarantee for the management of fixed assets. In the process of implementing the fixed assets management system, schools should strengthen the propaganda of caring for fixed assets, and at the same time clarify the specific implementation of management responsibility and inventory system in the management system to improve the utilization rate of fixed assets. In the process of fixed assets management, the school should also implement the management system, put the responsibility into specific departments and posts, and avoid the fixed assets management system becoming a mere formality and failing to play its due role.

(B) establish a sense of responsibility for the management of fixed assets

In the process of fixed assets management in primary and secondary schools, the importance attached by school leaders to management will directly affect the management quality. At present, there are many problems in the management of fixed assets in primary and secondary schools, largely because school leaders do not pay enough attention to the management of fixed assets, resulting in managers not establishing enough management awareness and responsibility awareness in their work. In order to strengthen the management of fixed assets, school leaders must attach importance to the management of fixed assets and lead all teachers and students to establish a sense of responsibility for managing fixed assets. In addition, in order to strengthen the sense of responsibility of managers, schools should also organize managers to carry out training and study, so that they can understand their respective responsibilities.

(3) Improve the financial system

The main problem of the accounting system implemented in primary and secondary schools at this stage is that there is no scientific division of fixed assets. When perfecting the accounting system, we should pay attention to the unclear evaluation criteria in the original accounting system and further unify them. In order to solve the adverse impact of accounting system on the management of fixed assets in primary and secondary schools, financial departments and education departments should formulate different reference values for the management of fixed assets in different schools in light of the actual situation. For example, the development of education in urban and rural areas is different. The financial department and the education department can formulate fixed assets standards according to the specific conditions of urban and rural areas, so as to realize quantitative management of fixed assets management in primary and secondary schools. In addition, in the new accounting system, special-purpose equipment and general-purpose equipment should be distinguished to avoid inconvenience to fixed assets management due to their arbitrary division.

Three. Concluding remarks

The fixed assets of primary and secondary schools are the material guarantee of their teaching, and their management directly affects the smooth development of school education and teaching. At present, there are still many problems in the management of fixed assets in primary and secondary schools in China, which makes the effect of fixed assets management unsatisfactory. According to the actual problems existing in the management of fixed assets, we should formulate targeted measures to solve the problems, so as to improve the quality of the management of fixed assets in primary and secondary schools and ensure the full play of the role of fixed assets in primary and secondary schools.

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