The Research On Management And Accounting Of The Fixed Asset Of University

The fixed asset of university is an important part of the state-owned assets, and it is important material guarantee to complete teaching, scientific research and social services and so on. Its configuration is optimized, use high related to whether college running quality education undertakings, determines the development level of universities. In recent years, with the rapid expansion of higher education, the scale of the fixed asset of university scale is also in constant expansion, the current management mode and accounting method has less to the current development needs.I have consulted a large number of documents about the fixed asset of university management and accounting, they accounted for the fixed asset of university management present situation, and proposed the criticism improvement measures and direction, but few have literature of the fixed asset of university management to discuss the theory behind, and few literature of the fixed asset of university management for propose concrete plan. This paper, starting from the theory discussion by human resources management theory, accounting accountability theory, accounting control theory, the accounting information theory, combined with the analysis of the relevant theory of the fixed asset of university management and accounting practice, the fixed asset of university management institutions from the start, to a final set of information users (policymakers) to provide decision-making useful for fixed assets accounting information, the relevant business process standardization management, accounting for fixed assets put forward the basic data of real and accurate. The reform of accounting system in colleges and universities are the comments, considering how college fixed assets accounting problems of old system cohesion.Through the study, it can improve the fixed assets management and improve the efficiency in the use of fixed assets, between departments each courtyard rational configuration of fixed assets for university education resources and cost calculation with truthful and accurate the basic data of fixed assets related.