A Research On Guangdong Universities' Fixed Assets Management Mode From Financial Budget Perspective

In recent years, with the higher education expanding in Guangdong province, the universities'fixed assets, as their material bases to survive and development are also increasing in total amount, which makes college assets management, faced greater challenges. The national education reform and development planning medium-term also proposed requirements that "strengthening school state-owned asset management, establish and perfect the school state-owned fixed assets configuration, use, dispose of management system, prevent loss of state-owned assets, improve the efficiency". In this situation, improving and optimizing the fixed asset of university management system, innovating the fixed asset management mode of modern higher education, exploring the fixed assets management way adapt to the career development need, become the important research subject for universities' fixed asset management in Guangdong province. Based on the theory of new public management, performance evaluation and the theory of "3E" principle, on the analysis of existing fixed assets university management mode and system of Guangdong province, from the financial budget perspective, combining the asset management with budget management and performance management, constructed the universities' fixed asset management mode of Guangdong province under the new situation, and puts forward the corresponding countermeasures. The concrete content includes five parts:The first part is the introduction. On the analysis of the domestic and foreign research background, and based on the present research, put forward the research object and meaning in this paper.The second part is the theory basis of the universities'fixed asset management. This part, on the basis of defining two basic concepts, around the research purposes and object, analyzes and interprets the related theoretical basis.The third part is the situation of Guangdong universities' budget management and fixed asset management. Mainly from the budget management and asset management point of view illustrates the universities'fixed asset management status of Guangdong province, analyzes the existing problems and reasons.Fourth part is the research of Guangdong province universities'fixed asset management from the perspective of financial budget. Based on the related theoretical guidance and status analysis, puts forward the overall thinking, the core idea and the framework of universities' fixed asset management innovation, and focus on the analyses of the management system reform and performance evaluation system.The fifth part is the countermeasures of Guangdong province universities' fixed asset management from the perspective of financial budget. On the basis of above studies, from the budget management, competitive capital allocation, internal audit and sharing mechanism etc, put forward the corresponding countermeasures.