A Study Of Fixed Assets Management Based On The Pople's Bank Of China In L City

This paper is based on People's bank of China in L city,analyzing the whole process of current situation and problem in the procurement,use,scrap and accounting deeply,and raising some ideas of improvement measures.Theoretically,nowadays fixed assets' management in People's Bank of China is mainly based on <The people's bank of China accounting basic system>,carrying out in 2006,<Measures for the administration of the people's bank of China fixed assets>,<The people's bank of China centralized purchasing management approach>,carrying out in 2004,and <The people's bank of China centralized purchasing procedures>,carrying out in 2007.It has been so a long time,so it is of course not adapt to the new <Institution accounting system>,carrying out in 2013 and the new <Administrative units accounting system>,carrying out in 2014.It is also not infused in the international general theory of internal control and fixed assets life cycle theory.I put forward a series of ideas about improving the management of fixed assets accounting,according to <Government accounting standards – basicprinciples>,carrying out in the January 1,2017.Actually,according to the people's bank of fixed assets classification,extract it's houses and buildings,electronic equipment,transportation tools,mechanical equipment,software assets,other assets register data,comparison analysis of fixed assets accounting files,scrap,the accounting process,insight into custody use department fixed assets,found existing in the fixed assets management of the people's bank of centralized purchasing in a timely manner,fixed assets idle,scrap difficult problems such as fixed assets,analysis problems.Part is due to the historical legacy,such as institutions set up and merge,housing reform,etc.The other part is because the system itself,such as depreciation,impairment,estimates of net output.The combination of theory and practice: In view of the existing problems in the management of fixed assets in L,combined with relevant theories and systems,it is proposed to allocate purchasing rights,purchase management information sharing,perfect fixed assets accounting system,revitalize fixed assets and so on.Effectively improve the efficiency of the use of fixed assets to prevent the loss of state-owned assets to protect the value-added state-owned assets,but also can enhance the central bank accounting information quality reliability and relevance to improve the quality of related assets reported information for internal and external information users Provide strong support,and truly play a reference role in accounting information.