Research On Fixed Assets Management Of Z University Based On Government Accounting Reform

With the development of society,the economic business types involved by the government accounting body are changing constantly,and the original government accounting system shows its inherent limitations.The Ministry of Finance issued the Government Accounting Standards and Government Accounting System in 2015 and 2017 respectively,specifying that the new government accounting system will be implemented from January 1,2019.University fixed assets are an important part of state-owned assets and an important basic guarantee for the smooth progress of university scientific research and education.With the implementation of accounting standards and systems of the new government and the expansion of the scale of fixed assets in colleges and universities,the current fixed assets management has been unable to meet the needs of current development.Therefore,it is of great theoretical and practical significance to carry out the research on fixed assets management in colleges and universities based on government accounting reform.This paper takes Z university as the research object,adopts literature research method,questionnaire method and case analysis method,and on the basis of elaborating relevant research theories,Firstly,the paper analyzes the current situation and problems of fixed assets management in Z university from the aspects of organizational structure,system construction and management process,such as overlapping functions,weak operability of system construction and necessity review becoming mere formality.Then,in combination with the reform of government accounting system,the organizational structure of fixed assets management should be adjusted from the establishment of risk management committee,optimization of centralized management of fixed assets,and supplement and revise the fixed assets management system which is lacking in timeliness and operability.Optimize the fixed assets management plan from the fixed assets budget,procurement,acceptance,entry,use,depreciation,inventory,scrap,disposal of the three aspects of improving the management process;Finally,from the aspects of strengthening the training of financial and asset management personnel,implementing the network dynamic management of fixed assets,attaching importance to the internal and external control and supervision,the author puts forward the guarantee measures to optimize the implementation of the program,and analyzes the expected effect.Through research,we can further improve Z management of fixed assets in institutions of higher education,increasing the service efficiency of fixed assets,fixed assets resources rational allocation between each department each department,for Z university education cost calculation to provide true,accurate fixed assets related to basic data,at the same time,hope to provide reference for other management of fixed assets in institutions of higher education.