Research On Fixed Assets Management Of Administrative Units

As an important carrier of providing services to the public,the fixed assets possessed and used by administrative units are the important material guarantee for them to perform their functions.Because our country’s administrative unit volume is big,the asset quantity value continues to increase,and the asset management reform work starts late,the problem of redundant allocation and low utilization rate of fixed assets has been a long-standing problem that restricts administrative units to further optimize management.As an important means for administrative units to allocate financial funds,budget is connected with detailed activities of financial allocation directly related to the functional objectives of administrative units at one end,and with asset management to ensure the completion of functional objectives at the other end,by combining budget management with asset management,the paper clarifies the transformation path of financial funds and real assets,and forms the constraint on the assets management of administrative units from the angle of capital allocation,thus improve the use of assets and management efficiency,but also for the performance management of administrative departments to provide evaluation reference and basis.Since 2006,the Ministry of Finance has issued the measures for the administration of assets of administrative units and the measures for the administration of assets of public institutions(Ministry of Finance Decree Nos.35 and 36),since the principle of combining asset management with budget management has been put forward,the state has made a multi-level exploration on the combination of asset budget management in the past ten years,however,the existing problems of “Two skins of asset management and budget management” still exist,which restrict the deepening of financial budget management reform and asset management reform.On the basis of public finance theory,principal-agent theory and overall budget management theory,the article selects y court as the object of study,from the angle of budget management,this paper analyzes the existing problems and reasons in the course of fixed assets management.Y court as a grass-roots unit in the 2021,experienced the judicial system reform to become a provincial budget unit,faced with the asset inventory and handover in the process of reform,on the one hand,it exposed many problems in its previous asset management work,on the other hand,the higher budget level and the budget management organization also provide an opportunity to optimize the management of its fixed assets and its own reform from the perspective of capital allocation.This paper uses the methods of literature review,Field Investigation and comparative analysis to analyze the outstanding problems existing in the past management process,and gives the optimized ways and suggestions.According to the research train of thought of “Background introduction-present situation analysis-putting forward problems-finding reasons-offering suggestions”,this paper introduces the basic background,assets situation,management organization and management process of court Y,and analyzes the problems existing in the management of fixed assets from the perspective of budget management,considering that its assets budget is not scientific and detailed enough,its physical management is seriously out of touch with budget management,and it lacks the idea of performance evaluation.This is due to y court’s own lack of top-level design,weak management awareness,weak asset-based management,as well as the lack of input-type budget model assessment constraints and other reasons.On the basis of the above analysis,this paper puts forward the optimized suggestions for the optimal management of fixed assets from the angles of budget management and guarantee measures,it is necessary to strengthen the restraint and management function of budget at source from two aspects of perfecting the asset budgeting,auditing and performance evaluation,and perfecting the mechanism of budget management and physical management,secondly,from the internal control,information management and personnel training three aspects of the corresponding security measures,combined with the“Financial integration” needs of fixed assets management optimization.The suggestion of optimizing management raised in this paper promotes the depth of the integration of fixed asset management and budget management in administrative units,and broadens the scope of asset management,it provides certain reference for promoting fine and efficient management of fixed assets of administrative units.