A Study On The Fixed Assets Management Of Township Government Under The New Government Accounting System

With the continuous improvement and development of China’s market economy system,the reform of the financial system is also being continuously promoted.In2017,China issued the "Government Accounting System-Accounting Subjects and Statements for Administrative and Public Institutions".The Ministry of Finance required that administrative and public institutions must fully implement this system from January 1,2019,while the existing "Accounting System for Public Institutions","Accounting Standards for Public Institutions","Accounting System for State owned Construction Units",and accounting systems in other industries will no longer be affected.These regulations have made significant contributions to strengthening the financial management of administrative institutions and improving the efficiency of fund utilization.And the regulations regarding fixed assets have attracted widespread attention.With the rapid development of economy and society and the continuous advancement of urbanization in recent years,the investment in infrastructure construction in rural areas is rising,and fixed assets investment is also showing a rising trend.However,deeply influenced by traditional concepts,some township leaders still underestimate or even neglect the management of fixed assets,leading to serious loss of fixed assets in townships,and occasional discrepancies between accounts and reality.This not only causes a large amount of idle waste,but also brings significant pressure to township finance.Therefore,how to implement fixed asset management in townships more efficiently has become an important challenge currently faced.This article takes L Town in S City as the research object,and combines literature review and field investigation to theoretically explore the principles and specific operating procedures for determining the scope of fixed asset accounting for township governments under the background of the new government accounting system.Through interviews and surveys,it deeply analyzes the current situation of fixed asset management in this town and identifies the main problems that exist,such as prioritizing configuration over management,prioritizing procurement over acceptance,prioritizing procedures over management In order to propose effective solutions to existing problems and improve the efficiency and quality of fixed asset management in townships,the disposal of fixed assets is highly arbitrary.This study puts forward systematic optimization suggestions for these problems.First,from the perspective of the whole life cycle of fixed assets,it gives optimization plans:establish feasibility analysis of asset purchase planning,build a procurement management system,establish and improve the fixed assets management system,standardize the retirement management of fixed assets,and strengthen the inventory of fixed assets;Then,measures are proposed to optimize the internal control of fixed asset management: strengthening the construction of financial talent team,promoting the linkage management of various departments of fixed assets,strengthening risk control,strengthening performance evaluation of fixed asset management,and scientifically and reasonably preparing fixed asset related budgets.