School fixed assets include

Fixed assets, "fixed" is not a fixed position, but a long-term fixed shape and function

0 1 classification

According to the actual situation of the school, in order to facilitate management, the education department divides the fixed assets of the school into nine categories:

I. Land, buildings and structures.

Second, teaching experimental instruments.

Third, audio-visual equipment.

Fourth, healthy medical devices.

5. means of transportation.

Production tools (our school is a kindergarten asset in the school account, and some assets are in the kindergarten account).

Seven, books.

Eight, office teaching equipment.

Nine, sound and beauty equipment.

02 asset use

Principle of use: work needs; Classified management; Who uses who is responsible.

School assets belong to state-owned assets and may not be leased, lent, transferred or disposed of without approval. According to the needs of the work, the school arranges the use of assets as a whole, and the department administrator is responsible for regulating the use of such assets and registering the use records (including the department, the user and the use time, etc.). ). If the usage information changes, it will be adjusted in time. The department or individual who uses assets is responsible for the protection and custody of assets, and the problems arising from normal use are reported in time and solved by the school; If losses are caused by abnormal use, it is necessary to distinguish the responsibilities and bear them according to the responsibilities.

03 Asset inventory

Every June (before the end of the school year), the administrative staff of the department will take an inventory of such assets. Clean up and check the use, storage and condition of assets, solve problems in time or report to the school when found.

04 asset purchase

Make a budget as needed. If there are purchase items in the budget, submit the purchase requisition. Only after the application is approved can the purchase be made. If it is not in the budget, the application will not be approved; Without application, the purchase cannot be reimbursed; If you buy first and then apply, the Education Bureau will deduct points in the assessment.

05 disposal

According to the inventory or daily understanding, for assets that have lost their use function and have no maintenance value, the department administrator will report them to the chief asset administrator, who will summarize them. After the school confirms its consent, it shall apply to the Education Bureau and the Finance Bureau for disposal, and the assets shall be disposed of only after the approval of the Finance Bureau and the Education Bureau.