Research On Fixed Assets Management Of Highway Management Section Of A City In Yunnan Province

At present,the Chinese administration of the fixed assets management and the requirements for it was not accommodated.Usually there were many problems,for example,low efficiency fixed asset management,repeat purchase of serious,nonstandard accounting and so on.If we just think about the financial department for those problems,we could not successfully dispose those problems.We should think about the subject,object,methods,and system analysis,we enhanced mechanism of fixed assets management and standardize management,the budget management,supervision management to improve the efficiency of fixed assets management.In this paper,Analyzing of the current situation of the fixed assets management in A city,With using the conception of fixed assets and the management,and combined literature research,qualitative analysis,quantitative analysis and comparative analysi s and other research methods,then studied the highway management of A city fixed assets by the following aspects.Firstly,we defined the concept of fixed assets and fixed assets management,The public property of the highway management unit,the quasi public property of the fixed assets,the main parts,content,management methods of the total fixed-assets of the highway management were analyzed.Then,from composition,classification,and data of the fixed assets in A city highway management,we analyzed and showed the status of the fixed assets manageme nt in highway management,and we studied on the reason of the question existed in A city manag ement.Finally,we use for reference of foreign countries advanced experience of the state-owned assets management model,also through its success of the reform the of state-owned assets administrative institution exploration pr actice.Combining with the actual of highway management department in A city,we put forward improved fixed management of it.This article is divided into six parts.the first part is introduction,it analyzed the background and significance of this paper,the research status of fixed assets management at home and abroad are reviewed in this paper,then using the research methods of literature research study of fixed assets,points out that the study of this paper,achievements and shortcomings.In the second part,we summarizes the definition,characteristics and classification of fixed assets and fixed assets management of the main body,content and method are introduced,at the same time analyzes the attributes of fixed assets in highway management,which provides the theoretical foundation for the research of the article.In the third part,we analyzes the composition,classification,subject and method of fixed assets in highway management in A city,and with using chart we analyzed management situation of special equipment,general equipment,housing,land and buildings in highway management of A city.In the fourth part,we analyzed the problems existing in the fixed assets in highway management of A city.Such as low efficiency,repeat purchase,distribution,accounting irregularities,information system lags behind and so an.In the fifth part,we drawn lessons from overseas and the domestic experience of state-owned asset management,for improving the management of fixed assets.In the sixth part,we put forward countermeasures and suggestions to improve the management of fixed assets of highway management in A city.by drawing from the domestic and foreign advanced experience of the management,combining with the actual from the standardize management of the fixed assets of internal control;Unified management and classified management,standardization of the combination of fixed assets budget management;strengthening the performance appraisal,also internal and external supervision.