The Research On Fixed Assets Management Of Hunan University Of Technology

Fixed assets is the necessary material base for the successful operation of teaching and researching activities in colleges and universities.It is also the important factor to measure the scale of university and the quality of education.With the reform of Higher Education,the scale of fixed assets of university is expanding rapidly,and the formation of source is more and more diversified.Fixed assets management becomes more and more important and comprehensive.So it requires a high level. At present,the management of fixed assets is weak,which can not keep pace with the development of the scale of fixed assets in some colleges and universities.It is of great importance to strengthen the management of fixed assets,to ensure the security and integrity of fixed assets and guarantee the normal operation of colleges and universities.Firstly,the author analyzes the current situation of fixed assets in Hunan University of Technology based on some theory such as public product theory,the principle-agent theory and life cycle asset management.The problem of fixed assets management include the budget staying on shallow level,purchase and acceptance poorly implemented,sector of using and maintenance lacking of management,and so on.Then this paper discuss the cause of the problem existing in the fixed assets management from five aspects including management consciousness, organization, system, information system and supervision mechanism.Finally this paper puts forwards some measures to solve the problems of management of fixed assets. The methods to fixed assets management are to carry out the budget,strict monitoring purchase and acceptance,strengthen the financial accounting,devise the duties clearly in sector of using and maintenance,carry out inventory work effectively,improve disposal programs.This paper takes Hunan University of Technology as example and gives the normative and positive study on the fixed assets management,to solve the practical problems.The paper hopes to offer the countermeasure and suggestion for the colleges and universities of our country to improve their fixed assets management.