Construction Of LNXY Fixed Assets Management System

After the founding of the PRC, the attention,which society and academic circles paid, for the fixed assets'management of government and administrative departments' accounting system reform has not been enough. And asset management and budget management detached from the phenomenon is serious, the specific operation of the process also appeared many problems, to a certain extent restricts the overall level of state-owned asset management of administration department, also influence the reform of department budget. On May 30,1996 the Ministry of Finance issued "Interim Measures" and "the management of state-owned assets of administrative institutions of state-owned assets management institutions Interim Procedures" (Ministry of Finance Order No. thirty-fifth, marked the reform of the state-owned assets management of administrative institutions opened a new page in the history of academia, have gradually realized the importance of assets, accounting system and fixed asset accounting system has received more and more attention from the government. Our theoretical research on state-owned assets accounting system of administrative department, is relatively weak, since administrative department accounting system and administrative department fixed assets accounting system promulgated in February 6,1998, has been in use ever since. The content includes:the design of the state-owned assets, budget execution, supervision and examination etc.This research mainly adopts the qualitative and quantitative analysis, macroscopic and microscopic analysis also comparative analysis method for a comprehensive system for LNXY of fixed assets accounting system and fixed assets management problems. This paper also timely introduces some examples for auxiliary. The research on LNXY fixed assets accounting system and fixed asset management system are compared, analyzed from the point of view of different theories and practice, and puts forward the suggestions and countermeasures.This paper is divided into five parts. The first part includes the first and the second chapter. This part mainly elaborated the research significance, research status and limitations; combined with the actual situation of our country has carried on the elaboration to the fixed assets accounting system of administrative units, the existing problems were analyzed briefly. The second part is the third chapter. Described in detail on the main LNXY fixed assets accounting system, and analyzes the existing problems. The third part is the fourth and the fifth chapter according to the fixed assets accounting system for LNXY of in-depth analysis and reconstruction of the accounting system. The fourth part is the sixth chapter, according to the fixed asset management unit LNXY proposes suggestions. The fifth part is the seventh chapter, the conclusion, summarizes the main conclusions of this paper.