Research On Fixed Asset Management In Secondary Vocational Schools

With the development of education in our country,the reform of vocational education is gradually taking shape,especially in recent years,the policy of separating general and vocational education has been introduced,which has accelerated the development of vocational education.Especially in vocational education,it is no longer the endpoint of education,but has become a new starting point for education.With the acceleration of the development of secondary vocational education,the national financial investment in secondary vocational education has also increased year by year,including the investment in fixed assets.However,due to factors such as nonstandard internal control activities,insufficient risk assessment and supervision of asset management,and poor communication of asset management information,the fixed asset management of various vocational schools has not kept up with the development of the school.Most schools are currently in a state of medium fund management and light material management.With the increasing growth of various assets,the problem of school asset management also urgently needs to be solved.The inadequate institutional construction of schools,problems with personnel allocation,discrepancies between accounts and reality,low asset utilization rate,idle assets,non-standard asset disposal,and loss of state-owned assets are all problems that exist in various schools.On the one hand,the school is increasing investment for sustained and rapid development,and on the other hand,various exposed problems are also affecting the normal development of the school’s education,teaching,and practical training activities.The problems in asset management have led to low efficiency and backward management level in school asset management,greatly compromising the quality of education and teaching services,which seriously restricts the development of the school.The problems and underlying reasons that exist in various aspects of fixed asset management in vocational schools are worth exploring in depth.Therefore,this article takes the management of fixed assets in secondary vocational schools as the starting point,and takes N vocational school as an example to investigate and study the current situation of fixed assets in N vocational school through questionnaire surveys,on-site visits,and file data review.First of all,through the analysis of relevant data modeling of N vocational school,this paper verifies that the improvement of fixed asset management level has a positive impact on school teaching quality,thus clarifying the importance of the improvement of asset management level for school development.Secondly,by further reviewing relevant literature and combining with the actual situation of N Vocational School,the problems that exist in various aspects of fixed asset management at N Vocational School are identified,including low efficiency in asset management,low asset utilization rate,high idle rate,inconsistency between accounts and reality,and loss of state-owned assets.By investigating various materials and data collected and combining theoretical perspectives for analysis and argumentation,the causes of asset management problems are identified,Finally,based on the excellent research achievements at home and abroad,combined with the actual development situation of N Vocational School,a feasible solution for the rectification and optimization of fixed asset management at N Vocational School is explored.By strengthening internal control of fixed assets,improving asset lifecycle management,and constructing a full lifecycle management information sharing platform,the approach to solving the school’s asset management dilemma,improving management level,and asset utilization efficiency is ultimately provided,Assist in improving the quality of education,teaching,and practical training in schools.