本文从固定资产形成、使用、处置三个环节阐述了目前中小学校固定资产在管理过程中存在的问题,并从增强资产管理意识、对固定资产进行动态管理、固定资产计提折旧、固定资产实行信息化管理四个方面提出了解决对策。 This article elaborates the existing problems in the process of management of fixed assets in elementary and middle schools from three aspects: the formation, use and disposal of fixed assets. From the perspective of enhancing the awareness of asset management, the dynamic management of fixed assets, depreciation of fixed assets and the implementation of fixed assets Information management in four areas proposed solutions to the problem.