Study On The Fixed Assets Management System Of Our Government Department

In recent years, China's financial sector to strengthen the financial management of administrative units, in line with the principle of administrative efficiency were carried out centralized accounting, treasury centralized payment and other forms of management in the form of financial reform, which focused on the one hand, enhance the financial accounting management, but it also weakened against the fixed assets of government departments to effectively manage the work force, then inevitably there are some fixed asset management weaknesses. China's government departments in the management of fixed assets exist to varying degrees the problems such as these: My government fixed asset management personnel management awareness is not strong, paid insufficient attention to the problem, which is a common problem; fixed asset management system of internal control is not perfect, and some even the absence of problems; waste of fixed assets, the use of low efficiency; fixed asset accounting accounting information is untrue, unscientific, not integrity. The problems mentioned above are reflected in the daily practice of these treatment that is: First of all, our government departments to obtain fixed assets, often only accounts for the acquisition of fixed assets accounting reflects the capital expenditure, without timely registration of fixed assets in kind , regular registration error or omission appeared registrations; the other hand, some fixed assets recorded in the accounting, there is conflicting data before and after the formalities out of touch with each other, together with the registration of fixed assets, particularly casual way, measurement is not standardized accounting, registration and accounting standards are inconsistent, so over a longer period of time, resulting in the registration information is confusing the fixed assets, fixed assets can not get accurate information; Furthermore, our government sector accounts for fixed assets accounting Treatment is generally not timely, losses are common phenomena for many years; Finally, the poor quality of accounting personnel services, fixed asset management awareness is weak, resulting in fixed assets related to the accounting information is untrue, incomplete, not timely, scientific, and thus can not be true and effective reflect and efficient control, management of fixed assets of government departments, physical condition, can not truly reflect the fixed assets of the existing government departments, the number of its changes, not to mention what the dynamic management of fixed assets, the lack of internal control system low quality of personnel and related business, management, weak awareness of government departments has led to confusion in the fixed asset management, fixed asset information is untrue, so that the relevant person in charge of the unit are not allowed to grasp the dynamics of fixed assets, which led to chaotic management, can not make scientific and rational decision-making in fixed assetThe existence of government based on the fixed assets management problems, we can see that our government departments purchase of fixed assets and the use of management accounting confusion, lack of efficiency evaluation, information disclosure is not adequate, regular account statement appears inconsistent accounts real inconsistent with accounts of unlisted phenomenon, the emergence of regular repeat purchase of fixed assets and fixed assets, examples of inefficient use. Then the resulting disharmony this unscientific because what is it? In this paper, fixed assets of government departments, accounting and management problems in the process of comprehensive analysis of its causes, and the rationalization measures in order to build a scientific and fixed assets management. The significance of this research study and attempt to solve the fixed assets of government departments, scientific accounts, the use of inefficient and inadequate information disclosure issue, and to eliminate duplication of purchase of fixed assets arising from the waste of financial resources, better use of The financial savings for the state funds the development of better and faster to create greater value, while accounting for the administrative institutions, the standardization of internal control suggestions and ideas for the standardization of accounting practices to make its due contribution.In summary, the fixed assets of government departments, there are serious management problems, mainly in the strong sense of management of personnel management, accounting irregularities, ineffective supervision, and the persons quality of the low utilization efficiency of fixed assets and fixed assets, lack of lack of information disclosure and other issues. In order to better play our government efficiency in the use of fixed assets, use of limited resources to create greater efficiency in the use of science we need to fixed assets management system, while the article is based on this background, during the thesis writing related data collection, collation, our government departments in an attempt to work out the scientific management of fixed assets, and rational management system, making the fixed assets of government departments to create value in the process of play to maximize the value of fixed assets increased use efficiency of government departments in order to avoid the loss of fixed assets, idle and waste.This article from the abstract, text, innovation and the lack of references, papers published during the Masters, thanks to a total of six parts. Among them, the body of the chapter is divided into seven were described. Chapter 1 is introduction, introduces the research background and significance, the basic method to solve this problem and this structural framework and its technology roadmap. Chapter 2 of China's government departments related to fixed asset management theory and related literature review. Theories are based on the internal control theory, principal agent theory, efficiency theory, scientific development theory, theory of information disclosure; related literature review focused on internal control, fixed asset management status and related information disclosure review, make their own assessment review . Chapter 3, for our government the status of fixed assets management and analysis. This chapter first government from our present situation of fixed assets management, and analysis of its problems, and uncover the intrinsic effects and causes. Chapter 4 Analysis of foreign public assets management and evaluation. This chapter is to look into foreign countries, through the analysis of the management of state-owned assets abroad, thus dialectical for our use. Chapter 5 of fixed assets of China's government departments Management System. Construction of this chapter of our government fixed asset management system, respectively, from the internal control system, evaluation system and information disclosure system to illustrate three mechanisms. Mechanisms constitute the three departments of our government fixed asset management system, framework, complemented by other related factors, thus forming a complete fixed asset management system. Chapter 6 To strengthen the management of fixed assets of government departments and efficient way to run. This chapter focuses on strengthening the management of fixed assets of government departments, scientific and reasonable running the necessity and importance, also explained to strengthen management of fixed assets of government departments, scientific and rational and efficient way to run. Chapter 7 Conclusions and Outlook. Through the whole analysis of this article, write a summary and the final work, the author of our system of government fixed asset management research, draw conclusions and put forward relevant prospects.The innovation of this paper is to organize our government departments through the collection of fixed asset management status, found the problem and analyze the reasons to build a view to solve this problem - Construction of China government fixed asset management model. But the real innovation is reflected in the expression three points: First, this paper put forward the management of fixed assets, considering the provision for depreciation, but depreciation write it into the accounts accounting, only as part of information disclosure, as management decision support tools; s Second, the evaluation mechanism into fixed assets management system, and construct a grading system of fixed asset management; Third, the information disclosure mechanism into the fixed asset management system. This article is the lack of time, individual research is limited, resulting in no in-depth study, but beyond that, generalities, while using only a standard research methods, no empirical study can be introduced. This article is the study of government management of fixed assets on the basis of the status of our proposed system of government departments, the construction of fixed assets management, and not the system used in practice.