| The Decision on Major Issues Concerning Comprehensively Deepening Reforms was adopted at the convene of the Third Plenary Session of the18th CPC Central Committee, which pointed out that it’s necessary to perform government’s functions comprehensively and correctly, to promote the budget management system, to improve the development of urbanization and etc. Town, as the basic administration, is the foundation of those things. For a long period, the management for fixed assets and accounts is inattentive due to history reasons and policy adjustments which caused many problems such as low usage of fixed assets, repeat buy of similar assets, loss of stated-owned fixed assets and etc. These problems not only increasing the financial burden of town but also setting up barriers of financial openness system. So it is crucial to lessen the financial burden of basic administration and promote the usage of fixed assets by ana lysing the problems of fixed assets management in basic administration, finding out the reasons and solving them eventually. This paper studied the fixed assets management in People’s Government of ZS Town, Hunan Province. On the one hand, because of objective and subjective reasons such as managements, personnel professionalization, accounting dealing and so on, the fixed assets in People’s Government of ZS Town outflows seriously. On the other hand, because of heavy financial burden and eagerness to improve the use of fixed assets, there is a big contradiction between usage and outflow of fixed assets in ZS Town. This paper, which is bases on the fundamental principles of capital assets management and accounting system, is going to research the reasons why problems of fixed assets management in ZS Town appear so that to propose a rang of solutions and measures. At the meanwhile, it provides the contrast for fixed assets management in other basic administrations which have the similarities. |
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