Research On Non-operating State-owned Assets Management Pattern Under The Background Of Transformation

Non-operating state-owned assets are not put directly into production or operation and circulation, they are mainly occupied by administrative units,and the property belongs to the state. It is not for commercial purposes. The administrative units in the country take responsibility to improve the public security and other aspects. For the country’s performance of basic functions,the management of non-operating state-owned assets must be careful. According to "China Accounting Yearbook" statistics, as of December31,2012, the total national administrative institutions assets was14.766578trillion yuan, which is an important part of the total state-owned assets. But we must know that actually there were still serious problems in this field, such as a low efficiency of assets usage and the disposal of assets at will and many other random problems. With the successful convening of the Third Plenary Session of the18th Central Committee, a new round of reform and restructuring of public service sectors have opened the curtain, building service-oriented government became a clear purpose, and asset management of administrative units precisely will affect this purpose in many ways. So studying on the non-operating state-owned assets management mode in transition times is very significant.These years, lots of guidance wree released. Guidance on the classification of promoting the reform of institutions classify existing administration institutions into three classifications as well as related assets be managed in classified thinking. In addition, administrative units internal control standards (Trial) was great guidance for the concrete practice of administrative units internal control. The release of these regulations was in order to regulate the inner workings of the administrative institutions, they were equally useful for asset management of administrative institutions. As a result, this paper try to do research about Non-operating assets management from the perspective of combining asset classification management and internal control based on previous studies, hoping to find a set of administrative institutions assets management pattern, which can be used wider. Ror the research process, firstly, the paper determined the meaning of non-operating state-owned assets, defined the non-operating state-owned assets management mode and put forward relevant classical theories. Secondly, it discussed the real conditions of assets management by statistical description and asset management status of the administrative institutions. Combining with non-operating state-owned assets management model questionnaire, the paper mainly revealed the problems and the cause of them from asset classification management and internal controls. Finally, based on the analysis above, it proposed general framework as well as specific suggestions for improving our non-operating state-owned assets management model.By discussions, this paper believes that improving assets management pattern is the first step to improve the efficiency of administrative institutions assets management. This model should be a state that the main asset management body’s responsibilities is clear, the management systems and management tools are obviously effective, we should treat administrative units’non-operating assets management model and institutions’non-operating assets management model differently. By research on the non-operating state-owned assets management model, the writer believe that the concrete implementation of asset classification management, supervision elements of internal control, information systems’ application were the weak part. For solving these problems, the author presents the suggestions such as defineing responsibilities of the main management body, establishing a sound management system for asset classification management, and improving weaknesses of internal control of administrative units. On this basis, we should take advantage of related management tools, such as information systems and external regulatory policies to firmly and effectively improve asset management efficiency and effectiveness both inside and outside.One innovation of this paper is to consider improving the asset management model in a new way, that is a way between microscopic point and macro point. Which is very different, current researches concentrate mostly on the macro management pattern. The second innovative point of this paper is to put forward suggestions and comments to improve administrative unit asset Management mode. The third innovative point of this paper is the application of questionnaire. On the one hand it is proof for the problem exists, on the other hand it learned practitioners’selection tendency in optimizing asset management mode, which is very important.Admittedly, There are still some disadvantages in this paper. The data ia so limated, because it is only before2012and mainly collected from China’s accounting books, China’s finance yearbook, China’s statistical yearbook and Treasury website. At the same time, the people work in administration institutions have strong privacy thoughts, the range of taking back of questionnaires is also limited. These should be improved in later researches.