Research On Depreciation Management Of Fixed Assets In S Colleges Under The New Accounting System

Universities are second-level non-profit organizations,At the system level,the state has no limit on the depreciation of fixed assets in universities;the non-profit nature of universities themselves also makes them lack the inherent motivation of cost accounting and the demand for reform of asset management.With the continuous and in-depth advancement of my country’s government system reform and the reform of administrative institutions,The new public management model supported by the theory of responsibility requires the government and public institutions to perform performance management with reference to enterprises and depreciate the fixed assets of colleges and universities.The Ministry of Finance promulgated the "Government Accounting System" in 2017,requiring that from January 1,2019,the government accounting system be fully implemented in various administrative institutions at all levels across the country."Government Accounting Standards No.3—Fixed Assets" and "’Government Accounting Standards No.3—Fixed Assets’ Application Guidelines" have been issued one after another,and universities’ fixed asset depreciation management can be guaranteed by the system.In 2019,S University accrued depreciation on fixed assets in accordance with the requirements of the new accounting system.In the process of fixed asset depreciation management,the study found that S college still has problems in three aspects: fixed asset inventory,accounting,and depreciation follow-up management.Taking S Universities as a sample,this article first introduces the background and research significance of its topic selection,sorts out and summarizes the relevant literature on fixed asset depreciation management by domestic and foreign scholars,and then proposes the research ideas,research methods,article framework and innovation points of this article.Secondly,it outlines the three key concepts of government accounting system,depreciation and fixed asset depreciation management based on the topic of this article.Based on the theory of responsibility fiduciary and fixed asset depreciation methodology,it provides theoretical support for the following S colleges and universities fixed asset depreciation management optimization suggestions.Then,it expounds and analyzes the current situation and problems in the three aspects of fixed asset inventory,fixed asset depreciation accounting and follow-up management of fixed asset depreciation in S University,and puts forward S University fixed asset depreciation management optimization suggestions accordingly.1.Build an effective asset inventory mechanism to promote asset inventory;2.Formulate a scientific depreciation calculation plan to promote the orderly progress of asset depreciation;3.Build a complete management system to ensure the long-term operation of the asset depreciation follow-up management mechanism.Based on work practice,the author analyzes the problems existing in the management of fixed assets depreciation in colleges and universities,and puts forward optimization suggestions.In order to improve the depreciation management level of fixed assets of S colleges and universities,thereby improving the quality of its accounting information,At the same time,it also provides certain reference opinions for colleges and universities that are about to reform the depreciation management work in the future.