Research Of A College's Fixed Assets Management Under The Background Of The New Accounting System

In order to further standardize the financial behavior, the ministry of finance and the ministry of education issued the new “Financial system in Colleges” on December19, 2012. To strengthen financial management and supervision, improve the efficient to use the funds, to strengthen the management of assets, to prevent the loss of assets.In addition, with the higher education system reform and increasing financial system,the scale of fixed assets in the university have expended, as an important part of university assets, the proportion of fixed assets in the total assets have increased year by year. In order to standardize the accounting system of universities, and improve the accounting information quality, the Ministry of Finance issued “The New College Accounting System” on December 30, 2013, which came into force on January 1,2014. So, only to strengthen the management of fixed assets, can further improve the efficient to use of fixed assets, and provide the material basis for the development of education.The article adopts the method of case study, select the fixed assets belonging to the A University as our study objections, to put forward the problems of the fixed assets management under the background of the new system. Thus a new classification ? the depreciation of fixed assets, as well as the analysis of physical management and financial management problems, based on the summarized, and give a corresponding advices. The main contents include the following five parts: The first part is Introduction, a brief overview of the research background?literature review?research methods?content framework and put forward the significance of research.The second part is the theory of Universities Fixed Assets Management Analysis,describes the basic concept of the fixed assets and the content of the assets management. The third part describes the present situation of the fixed assets management of the A university. Analyses the A university under the background of the new system, management organization setup, etc. The fourth part, put forward under the background of the new system, fixed assets accounting scope definition,such problems as classification of fixed assets, and in-depth analysis of these problems. The fifth part, in the theory and based on the analysis of the current status,are given suggestions such as establishing and perfecting the fixed assets managementsystem, and to conduct a comprehensive inventory work and formulate reasonable depreciation scheme.This paper hope through to the new system of colleges under the background of the analysis of the case, found the problems existing in the fixed assets management,improve the system of fixed assets management, to provide reference for other schools, to ensure the sustainable development of universities of our country.