Article 1 In order to strengthen the management of fixed assets in schools, improve the efficiency of the use of fixed assets and prevent the loss of state-owned assets, these measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Financial System of Colleges and Universities, the Interim Measures for the Management of State-owned Assets in Institutions and the Measures for the Management of Fixed Assets in Central Administrative Institutions, combined with the actual situation of schools.

Article 2 These Measures shall apply to affiliated units of schools (hereinafter referred to as units) that do not have independent legal personality.

Article 3 The main tasks of fixed assets management are to establish and improve various management systems, scientifically and rationally allocate and effectively use fixed assets, improve the use efficiency of fixed assets, and ensure the safety and integrity of fixed assets.

Article 4 The management of fixed assets shall adhere to the principle of "combining asset management with budget management, combining asset management with financial management, and combining physical management with value management". Adhere to the principle of "unified policy, responsibility to people and making the best use of everything".