Case Study On Internal Control Of Fixed Assets Management In XX Middle School

In recent years,the accounting work in middle schools has made substantial development and progress,and has greatly improved the standard of accounting level.Faced with the continuous reform of education system and the continuous improvement of social development on economic management requirements,there is no separate fixed assets management department in middle schools.Compared with most foreign middle schools,the management of fixed assets in middle schools in China has been managed by the accounting department for a long time due to the imperfect institutions and insufficient number of accountants,and its practical management is relatively backward.Prior to 2018,fixed assets were only accounted for their original value in accounting,and no depreciation operation was carried out.As a result,the book value of fixed assets remained unchanged.However,in fact,there would be impairment in the use of fixed assets.Especially for electronic products,with the rapid development of science and technology,their life span would be only a few years,accounting for electronic products would be checked.However,the impairment of fixed assets is not reflected in the calculation,which results in the discrepancy between the book value and the actual value of fixed assets and seriously affects the effective management of fixed assets.Fixed assets management in public institutions is a very important part of government financial management.With the increasingly stringent and standardized requirements of the state-owned assets management,it has become a very important task for public institutions to establish a standardized and effective management model of fixed assets.In order to better manage fixed assets effectively and make the management of state-owned assets more standardized and perfect,and to achieve the goal of rational allocation and effective use of state-owned assets,according to the Financial System of Primary and Secondary Schools No.489 of the Ministry of Finance and Education [2012],and the State Assets of Administrative Institutions compiled,issued and implemented by the Ministry of Finance of China.According to the relevant regulations and methods,each middle school should establish relevant regulations and systems in line with its own reality,better standardize and manage its fixed assets,such as making declaration,purchasing system,fixed assets management and use system,fixed assets scrapping system,at the same time assessing and evaluating the managers of fixed assets.Supervision.As a part of public institutions,middle schools should abide by the internal control system of fixed assets management in public institutions under the internal control norms.This paper analyses the main problems existing in the internal control of fixed assets management in XX middle schools,and puts forward some ideas and measures for the construction of fixed assets management model in Middle Schools under the internal control norms.As the basic guarantee of system construction,internal control system should always run through the process of school fixed assets management,which also fully embodies the management concept and spirit of middle school fixed assets management.Under the premise of perfect internal control system,it is the duty of school management department to do a good job of fixed assets management in middle school.The internal control of fixed assets management is an important part of the overall internal control system in middle schools.This paper attempts to analyze and study the problems existing in the internal control of fixed assets management in middle schools from the five elements of internal control,and then discusses the specific measures to improve the internal control of fixed assets management in middle schools,in order to provide useful reference value for the construction of internal control system in middle schools..Establishing and improving the internal control system of fixed assets in middle schools is of great significance to ensure the authenticity and integrity of fixed assets in middle schools and to improve the efficiency and effectiveness of the use of fixed assets in middle schools.