Research On Fixed Assets Management Of Y University Under The Government Accounting System

With the continuous development of China’s economy,the original accounting system of administrative institutions can no longer meet the needs of state-owned asset management and economic development requirements of administrative institutions in the new era.The problems in asset management are increasingly prominent,which seriously affect the high-quality development of administrative institutions.In recent years,the Ministry of Finance has issued the Governmental accounting Standards-Basic Standards,Governmental accounting System-Accounts and Statements of Administrative Institutions and other systems.Colleges and universities are not only an important part of public institutions,but also have a large number of fixed assets.The implementation of the new government accounting system inevitably requires colleges and universities to be more rigorous and standardized in the management of fixed assets.Taking Y universities as the research object,this paper first introduces the basic theory and related systems of fixed asset management in colleges and universities.Then it points out the outstanding problems in current asset management of universities,such as the imperfect fixed asset system,the low level of management personnel,the unclear fixed asset confirmation process,the lack of standardization of accounting,the non-standard scrapping of fixed assets,the inadequate management,the loss of fixed assets,the inconsistency between the accounts and the reality,and the failed interfacing between asset management system of other systems in campus and make in-depth analysis of why the problems exists.The following measures are proposed in this page in response to the current problems of the current asset management of Y university,such as improving the management organization and management system,improving the asset entry process,strengthening the management responsibility,further improving and improving the accounting methods,optimizing the scrapping process,accelerating the scrapping speed,establishing the daily supervision and assessment system,strengthening the daily management,and establishing the on-campus fixed assets information system.It’s hoped that some help can be provided to other universities in the management of fixed assets through this paper.