Study On Fixed Assets Management Problems And Optimization In YZ Higher Vocational Colleges

In recent years,with the country’s increasing preferential policies to vocational education,many related incentive policies are released,vocational education in China boomed,with enrollment scope extending rapidly.Assets in vocational colleges,both in quantity and classes meanwhile,increased correspondingly.As an important component of the school assets,fixed assets are the indispensable material foundation and essential condition to ensure teaching practices,administrations,scientific research etc.in the colleges,as well as an important indicator of measuring the schooling size.A good managing of fixed assets can effectively prevent fixed assets from losing and maintain the integrity and security of fixed assets,improving the efficiency and contributing to the sustainable development of higher vocational education.However,at present,there are still many problems in fixed assets management in most of China’s higher vocational colleges: not paying attention to budgeting,resulting in the budget not accurately reflecting the asset demand;low efficiency of fixed assets procurement and poor procurement cost performance,while the lack of fixed assets acceptance is also the core reason for the low quality of fixed assets;the existing management system emphasizes form rather than implementation,and the grassroots staff mainly rely on experience work;the fixed assets management system These problems are widespread and cause a certain degree of fixed asset loss.The main reasons for this are the weak concept of fixed assets management,lack of management awareness,insufficient and poor quality of management personnel;the management system is not sound,and it is difficult to share assets;the implementation of the management system is not in place,and the risk awareness of asset management is not enough;the internal supervision is weak,and there is a lack of binding supervision system;the internal control is not standardized enough.Taking YZ Higher Vocational College as a case study,the paper analyzes and studies the problems of fixed assets in higher vocational colleges.Taking YZ Higher Vocational College as the research object,based on literature review at home and abroad,with Public Product Theory and Product Lifecycle Theory,combining such methodologies as Normative Analysis and Case Study method,the paper explores and analyzes the present status,problems and causes of the fixed assets in YZ Higher Vocational College from the prospective of internal control,management system and risk awareness and so on.In accordance with Product Lifecycle Theory,the writer divides fixed assets management in YZ Higher Vocational College into several stages,and puts forward optimized designing from planning and purchase,daily usage and discarding of fixed assets,such as establishing feasibility analysis of asset acquisition planning,strengthening prior control of the acquisition process;building a fixed asset procurement management system,standardizing the procurement process and improving procurement efficiency;strictly controlling the acceptance process to ensure the quality of fixed assets;optimizing the fixed asset management system to transform the static management of fixed assets into dynamic management;establishing a resource sharing mechanism to revitalize assets and reduce idleness;strengthening fixed asset inventory;and establishing a fixed assets scrapping review group to regulate the scrapping behavior of fixed assets.In order to seek solutions to the problems arising in the fixed assets management of YZ Higher Vocational College as well as offering suggestions and references for the optimizing of fixed assets management in other colleges and institutions of its kind.