Research On The Improvement Of Fixed Assets Management

Fixed assets are not only the material basis to ensure the normal operation of administrative units,but also the guarantee to ensure their normal performance of administrative functions.In recent years,due to the continuous strengthening of the functions and responsibilities of administrative units,the overall scale and book value of fixed assets of each unit are increasing.Therefore,the significance of fixed assets management is becoming more and more prominent.However,due to the lack of awareness of fixed assets management in administrative units for a long time,and the serious situation of "emphasizing purchase and neglecting management",the problems of excessive allocation,idle and loss of fixed assets are more common.In addition,with the implementation of the new accounting system,the management of fixed assets is in the situation of superposition of old and new problems.This paper studies the situation of L Bureau’s fixed assets management through field investigation,literature research and case study.For the purpose of strengthening fixed assets management and standardizing accounting,firstly,it introduces the basic situation of L bureau from the aspects of organizational structure and management system,makes a statistical analysis on the stock of L Bureau’s fixed assets from three aspects: total assets,structure and depreciation,and expounds the role of L Bureau in budget management The management status and existing problems in procurement acceptance,use management,inventory disposal and accounting,and summarizes the causes of the problems from three aspects: Supervision,talent team and management system.Finally,in view of the problems found,this paper puts forward some improvement suggestions one by one,such as strengthening budget management,strict procurement acceptance supervision,strengthening use process management,implementing inventory disposal requirements,standardizing accounting and so on.In order to comprehensively improve the level of physical management and accounting of fixed assets and form a set of fixed assets management and accounting system that meets the requirements of the new government accounting standards system,this paper puts forward some safeguard measures such as strengthening supervision,optimizing talent team and improving management system.This paper hopes that through research,for L bureau puts forward solutions to the problems existing in the management of fixed assets and hopes to provide reference ideas for other administrative units.