Research On Evaluation Of Fixed Assets Management Level Of Tax Bureau In XF District Of H City

As an important part of the state-owned assets,the fixed assets of the tax bureau generally have a great value and a long service life.Long-term and repeated use of fixed assets is a necessary condition for the operation of the unit.If the fixed assets of the tax bureau can be fully utilized,it can improve the working efficiency of the tax system and the service capacity of various departments of the tax bureau.In the tax department at all levels,the fixed assets accounted for the total value of the assets is larger.However,in the present financial management concept of the tax system in our country,the fixed assets management has always been "heavy budget,light assets",compared with the budget management.Besides,due to the special nature of "public property rights" of fixed assets in tax departments at all levels,the enthusiasm,initiative and responsibility in the management of fixed assets are not high.The reform of the tax collection and administration system has brought new challenges to the fixed assets management of the grass-roots tax bureaus as a result of the consolidation of national and local taxes in terms of personnel,institutions and assets.This paper combines the theory of public goods,the theory of performance management and other relevant theories,adopts various research methods such as literature research,analytic hierarchy process and experts method of scoring,start with the definition of fixed asset management and other concepts,analyzes the current situation and problems of fixed assets management of XF District tax Bureau of H City,and points out the problems existing in the fixed assets management of XF District tax Bureau of H City.Combined with the advanced experience of performance evaluation of fixed assets management at home and abroad,this paper sums up the three indexes of performance evaluation of fixed assets management suitable for the tax bureau of XF District of H City.Invite experts to score it,and conduct evaluation and analysis around all levels of indicators;Based on the evaluation results,and combined with the actual situation of the tax bureau in XF District of H City,feasible suggestions were put forward to improve the fixed assets management ability,so as to make the fixed assets management of the tax bureau in XF District of H City more scientific,standardized and systematic.