Research On The Reform Of Fixed Asset Management Mode Of Administrative And Public Institutions

The research on fixed assets of administrative units and administrative functional public institutions is of great significance.From a practical side,there is no lack of academic research on the management of state-owned assets.However,there is less research on fixed asset management in administrative and public institutions.And the research on fixed assets of administrative units and administrative functional public institution is very few.However,in reality,most of the assets of administrative and public institutions are usually fixed assets,and for these institutions,it would be too macro if we only do research on state-owned assets,and the results will lack practical operability;If we research all public institutions within one essay,it would not be an in-depth research considering the huge difference in characteristics,usage of fixed assets and source of capital of all types of public institutions;By researching both administrative units and administrative functional public institutions which share high similarity,we will avoid the one-sidedness of only focusing on administrative units,and the vagueness of focusing on administrative units and all public institutions.Many rules and regulations on state-owned assets management,although seemingly comprehensively cover allocation,usage and disposal of fixed assets,actually have a lot of loopholes.In terms of theory,the inefficiency of fixed assets management of administrative and public institutions will cause waste of governmental resources,hinder the establishment of government credibility,and damage the image of the government.To research the reform of fixed asset management mode of administrative and public institutions,raise efficiency of fixed asset management of administrative and public institutions,will help to meet the requirements of the fiscal and taxation system reform,to promote the reform and innovation of state-owned asset management,the pace of innovation,also to build a clean government.In one word,it is greatly necessary to do a specialized study on fixed asset management of administrative and public institutions.This essay,based on asset inventory data of recent three years in Xiamen City,by absorbing the research achievements of other scholars in the field and the three modes of Germany and Australia,America and Canada,as well as Japan and South Korea,analyzes the current status,problems and cause of fixed asset management of administrative and public institutions in Xiamen City,and make the point that the reform of fixed asset management of administrative and public institutions in China should adhere to three principles which are China's national conditions,legalization and systematization.It should be from top to bottom,and from point to plane.By emphasizing "Financial sector--Leading sector-Usage Sector" and the seven aspects of setting up an institution,property right,budget management,managemental legalization,establishment of digital platform,external supervision and personnel team construction,we will be able to innovate fixed asset management and draw the fixed assets management mode reform stage table,thus to specify each step and enhance practical operability.