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Research On Improvement Of Fixed Assets Management Of A Central Branch Of People's Bank Of China

Posted on:2020-03-24Degree:MasterType:Thesis
Country:ChinaCandidate:J ZhouFull Text:PDF
GTID:2439330623451222Subject:Accounting
Abstract/Summary:PDF Full Text Request
Fixed assets are the important material basis for the people's Bank of China to effectively perform the duties of the central bank.It is of great significance to the normal development of various tasks and the standardized management of accounting and finance.Fixed assets have the main characteristics of long service cycle and high value.Therefore,fixed assets management is a long-term,stable and important work,but in practical work,the fixed assets management system of the people's Bank of China is not perfect,the restriction mechanism is not perfect,the thought of "heavy purchase,light management" is serious,idle assets are mo re,resulting in low efficiency of fixed assets management.This paper uses the method of combining theoretical research and case study,selecting the fixed assets managemen work of the A Central Branch of People's Bank of China(hereinafter referred to as "people's bank A branch")as the research object,introducing it basically,and selecting the data of 2015-2018 as the support for fixed assets From the six aspects of budget,purchase and construction,accounting,use and maintenance,inventory,and disposal,we will sort out the status of fixed asset management,analyze and explain the problems and analyze the reasons from three aspects: system,personnel and management system.Therefore we suggeste countermeasures and suggestions for management improveme nt,such as improving the budget management process,optimizing the purchase and construction management,improving the quality of accounting,improving the use and maintenance effect,and standardizing the disposal procedures.According to the reason of the problem of fixed assets management,t The paper puts forward the safeguard measures to improve the fixed asset management system,strengthen the construction of accounting staff,and play the role of science and technology in fixed asset management.This paper has certain practical significance.It can effectively improve the management efficiency of fixed assets,maintain the safety and integrity of fixed assets,promote its efficient performance of duties,and provide reference for t he fixed assets management of other branches.
Keywords/Search Tags:People's Bank, A Central branch, Fixed assets, Management improvement
PDF Full Text Request
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