Research On The Fixed Assets Management Of X University Under The New Government Accounting System

For a long time,China has implemented a budget accounting system based on the cash basis in government departments,which focuses on reflecting the budget revenue and expenditure of government departments.With the development of society,the types of economic business involved in government accounting subject are constantly changing,and the original government accounting system shows its inherent limitations.In this context,the financial department issued the government accounting standards-basic standards and government accounting system in 2015 and 2017,so as to build a dual system government accounting model that takes budget management and financial management into account.Colleges and universities are an important part of the main body of government accounting,and fixed assets are an important guarantee for colleges and universities to carry out teaching and research activities.Therefore,in order to comprehensively and accurately reflect the scale and loss of fixed assets in colleges and universities,the new governm ent accounting system puts forward new requirements for the accounting and management of fixed assets in colleges and universities.This paper takes X University as the research object.Firstly,it analyzes the problems and causes of fixed assets management in X University under the original government accounting system,mainly including the fixed assets depreciation can not reflect the loss cost,the fixed assets account is not consistent with the actual,and the fixed assets disposal efficiency is low.Secondly,it analyzes the changes brought by the new government accounting system to the fixed assets management of X University,mainly including the more rigorous definition and confirmation of fixed assets,the clearer depreciation policy of fixed assets,and the more standardized disposal of fixed assets.Finally,five measures are put forward to optimize the fixed assets management of X University,including strengthening the training of financial personnel and asset management personnel;strengthening the information construction of financial system;establishing the whole process management system of fixed assets;establishing the performance appraisal system of fixed assets.The conclusion of this paper is:the new government accounting system has brought significant influence to the fixed assets management of X University,mainly including promoting the collaborative management of various departments of asset management;improving the scientific decision-making of fixed assets allocation;fully reflecting the real situation of fixed assets in University.The research of this paper will help X University to standardize the accounting and management of fixed assets,improve the efficiency of the use of fixed assets,and provide reference for other universities to smoothly transition and implement the new government accounting system.