The Study On The Management Of Fixed Assets Of Gansu Academy Of Social Sciences

The fixed assets of scientific researching institute refers to the assets that institute of scientific research occupied for public management and public utilities, and providing public or quasi-public goods. They don't not participate in the market operation, and are not for the purpose to profit and capital appreciation. They are not only the basic presupposition for the completion of the research and carrying out operational activities, but also the extremely important material basis of the institute of scientific research to achieve integration of science and technology with economy under the background of deepening the reform.This paper adopts the combined research method of normative and empirical analysis, uses the market economy theory and property rights theory of economics as main tool. Combines the public finances theory with principal-agent theory, expounds the meaning of fixed assets of scientific research institutions and related issues. Through the fixed assets management status quo of Gansu Academy of Social Sciences, it pointes out the existing problems in fixed assets management of China's institute of scientific research, and deeply analyses the causes of these problems. On the basis of the advanced experience of non-operating assets management from home and abroad, it discusses the corresponding reform strategy from the starting point of the macro, micro-management of fixed assets, as well as specific operating processes, then it brings forward the preliminary ideas of the fixed assets management model in scientific researching institute.