Research On The Fixed Asset Management Of Administrative Institutions

In the new government accounting system,more attention is paid to the importance of fixed assets management,which also puts forward higher requirements for the fixed assets management of administrative institutions at all levels.Therefore,administrative institutions at all levels need to strengthen the management of fixed assets in combination with their own actual situation.However,at present,many administrative institutions of fixed assets management system is not perfect,neglect management,there are still many defects in the actual implementation process,resulting in the effect of fixed assets management is not ideal,especially the fixed assets management has many problems.Based on this,it is necessary to make an in-depth discussion on the content of fixed assets management in administrative institutions.This paper first expounds the research background of the paper,the research of foreign experts,the research of domestic scholars and other contents;then introduces the relevant concepts and theories of the paper,including the theory of property rights,public goods theory,etc.;then takes unit A as an example,analyzes the current situation of fixed assets management of administrative institutions under the new government accounting system,and carries out the analysis through questionnaire survey Then it analyzes the experience of fixed assets management of foreign administrative institutions,mainly including Japan,South Korea,Canada,the United States,Germany,Australia,etc.,and draws the corresponding enlightenment;finally,it puts forward strategies,mainly combining with the above problems.Through the investigation and analysis,it is found that there are still many problems in the fixed assets management of a company,including the inconsistency between the purchase of assets and the actual demand,the defects in the management of assets in and out of the warehouse,and the lack of standardization in the use of assets.Based on this,this article proposes the corresponding strategies,including clarifying the purchase demand of assets,strengthening the management of assets in and out,improving the use of assets,etc.,in order to provide reference for the fixed assets management of unit A.