Abstract: In recent years, China's vocational education has been vigorously promoted and developed rapidly, and the enrollment scale has gradually expanded. Investment in fixed assets will gradually increase. However, the management of fixed assets in most secondary vocational colleges still stays in the traditional mode, and there are various problems such as weak management, imperfect management system, unclear responsibilities of relevant personnel, inaccurate accounting and so on. Doing a good job in the management of fixed assets in secondary vocational schools is helpful to ensure the normal development of school teaching and promote the rational and sustainable development of schools. On the basis of analyzing the necessity of strengthening the management of fixed assets in secondary vocational schools, this paper puts forward a series of problems existing in the management of fixed assets in secondary vocational schools at present, and finally puts forward some countermeasures to solve the problems existing in the management of fixed assets in secondary vocational schools.
Paper Keywords: secondary vocational schools; Fixed assets management; Problems and countermeasures
First, the understanding of fixed assets
Definition of fixed assets: In China's accounting system, fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year. Characteristics of fixed assets: held for producing goods, providing services, renting or operating: service life exceeds one fiscal year: fixed assets are tangible assets.
Second, the need to strengthen the management of fixed assets in secondary vocational schools
With the continuous development of China's economy, the state attaches great importance to vocational education, and the central and local governments increase investment in vocational schools year by year to improve the conditions and environment for running vocational schools. Fixed assets are an important part of financial management and an important economic resource for secondary vocational schools. In the asset structure of secondary vocational schools, fixed assets account for a considerable proportion. Doing a good job in the management of fixed assets is the material condition for vocational schools to carry out all kinds of work, and it is also the need for vocational schools to perform their functions and continuously promote the development of national education. At present, the corresponding fixed assets management measures in many vocational schools are not perfect, and the situation of fixed assets management is rather chaotic. It has become an important task for secondary vocational schools to strengthen the systematic management of school fixed assets and improve their use efficiency. Therefore, it is of great significance to strengthen the effective management of fixed assets in secondary vocational colleges.
Third, the problems of fixed assets in secondary vocational schools
1. Weak awareness of fixed assets management and imperfect supervision mechanism.
Due to the long-term blind investment and neglect of fixed assets management, some secondary vocational colleges have insufficient understanding of the importance of fixed assets management, lack the necessary management awareness, and their thinking still stays in the traditional way. Funding? Conceptually, it only pays attention to the completion of teaching plan and the construction of teaching and political system, thus ignoring the management systems such as custody and supervision, and paying no attention to the efficiency of asset use at all. Because the internal supervision mechanism of secondary vocational colleges is not perfect, the use of funds is arbitrary. At present, most secondary vocational schools have not established and improved the division of responsibilities system and management post responsibility system for the special management department, user department and financial department of fixed assets, and there is a serious lack of management awareness. In addition, there is a lack of necessary supervision and restraint mechanism, and the management of fixed assets, users and financial departments are insufficiently coordinated in actual work, which leads to a serious lag in fixed assets management. At the same time, there is no systematic and perfect supervision and evaluation mechanism in the evaluation of asset occupation and efficiency. The lack of necessary evaluation system leads to the arbitrariness of daily management. The purchase process also lacks the necessary pre-purchase analysis and evaluation system, and the examination and approval department lacks the necessary professional knowledge. It is difficult to control the necessary degree of purchase; There is no unified standard for equipment configuration, and there is no corresponding incentive policy for capital saving, which also leads to chaotic management and serious waste.
2. Ignore the daily management of fixed assets. There is no regular inventory.
Most secondary vocational schools lack fixed assets managers, mostly financial personnel, which are unstable and frequently adjusted. The transfer of assets lacks handover procedures, and the procedures for borrowing and returning assets are incomplete. Lack of fixed assets periodic inventory system, long-term non-accounting, non-inventory, the book reflects the serious discrepancy between fixed assets and physical objects, resulting in unclear stock of fixed assets. Have an account and nothing? 、? Have something but no account? This phenomenon is a serious problem in the accounting management of fixed assets in secondary vocational schools. What is more serious is that the entry, use and exit of fixed assets are not subject to effective financial supervision, some are delivered first, and the entry procedures are lagging behind: some have been scrapped and have not been written off in time. For example, students break or lose the equipment in the classroom without going through the relevant formalities. In the end, they won't know who did it: collecting objects in the material distribution room will appear if they don't register. Never look back? Phenomenon; Some teaching equipment has been scrapped, but for various reasons, it has not been written off in time.
3. The fixed assets management system is not perfect.
The specific manifestations are as follows: First, the purchase of fixed assets lacks planning and purpose. Repeated purchase of assets leads to serious waste of fixed assets. For example, because most of the funds for purchasing fixed assets come from the financial allocation of higher authorities, the system of free use is implemented, while most departments of the school do not pay attention to efficiency and blindly purchase teaching equipment. Second, the fixed assets purchase system is imperfect and lacks an effective restriction mechanism. For example, the purchase of fixed assets, no one accepted or did not go through the formalities of property warehousing. Third, the management system of fixed assets purchase is not perfect, which seriously damages the interests of the school. For example, some departments of the school blindly purchase and repeatedly purchase for their own interests, resulting in idle fixed assets and lack of effective management of fixed assets.
4. Fixed assets accounting is inaccurate and not timely.
The accounting accounts of fixed assets in secondary vocational schools are incomplete. Fixed assets subsidiary ledger is not set by asset category, and fixed assets registration card is missing. When fixed assets increase, the financial department only does business expenses in accounting treatment, and does not register fixed assets; When the fixed assets decrease, such as: the fixed assets are scrapped or lost, or the management department fails to handle the relevant procedures in time, the financial department cannot keep accounts in time. Difficult to do? Account? Match.
Four, to solve the problems in the management of fixed assets in secondary vocational schools.
1. Enhance the awareness of fixed assets management and optimize asset allocation.
Leaders at all levels in secondary vocational schools should fully realize that assets are the material basis for cultivating outstanding talents and promoting discipline construction. Put money before things? Pay more attention to purchase than management, completely get rid of the traditional concept of fixed assets management, strengthen fixed assets management, do a good job in publicity and education, and enhance the asset awareness of all teachers and students; When purchasing all kinds of fixed assets, we should fully combine the development trend of the discipline and allocate fixed assets according to the needs of modern teaching and scientific research to ensure? Make the best use of everything? To prevent blind purchase of fixed assets; Vocational schools have many majors and complex asset types. When formulating asset allocation standards, it should be filled in according to different majors and types.
2. Improve the management system and clarify the management responsibilities.
In order to strengthen the management of fixed assets in secondary vocational schools and safeguard the school's fixed assets, we should establish and improve the fixed assets management system of our own units and strengthen the supervision over the use of fixed assets. First of all, it is necessary to establish a scientific management system for fixed assets, improve the system of examination and approval, acceptance management, storage and use of fixed assets, and establish and improve the library-out degree and? An l account and a card? System. The management department shall check and accept the assets item by item according to the purchase contract to ensure that all indicators of the assets meet the requirements during use; According to? In and out of the warehouse? Register the three-level accounts and check the accounts to ensure that the accounts are consistent; At the same time, the management of fixed assets is regarded as one of the contents of evaluating the achievements of school leading cadres in order to clarify the responsibilities.