Research On The Optimization Of Fixed Asset Management Based On The Whole Life Cycle

Fixed assets are the most basic material guarantee for college education and teaching activities.The quantity and quality of fixed assets have become one of the important indicators to measure the comprehensive strength of a university's teaching and research.In recent years,along with the rapid economic development of the country,the government and all sectors of society have increased their investment in education and scientific research.The demand for fixed assets in various universities has continued to rise,and the scale of assets has also expanded.The data released by the Ministry of Education on the official website in 2017 includes a total of 2914 colleges and universities across the country,of which,there are a total of 2,631 institutions of higher learning(including 265 independent colleges)and 283 institutions of higher learning for adults.This shows that there are a large number of universities in China.Whether the utilization of fixed assets in colleges and universities is efficient or whether the allocation is optimized affects the quality of colleges and universities,and at the same time it affects the future development of universities.However,there are still some shortcomings in the management of colleges and universities' fixed assets,which seriously affects the healthy development of colleges and universities.Based on this,the Ministry of Finance promulgated the new "Accounting System for Colleges and Universities" at the end of 2013 to introduce the accrual system,hoping to promote the improvement of accounting and management systems in universities,increase awareness of cost accounting,and improve the level of fixed assets management in universities.Based on the background of domestic colleges and universities' fixed assets management,the author takes the public product theory,input-output theory,and fiduciary responsibility theory as the theoretical basis,and combs the research status at home and abroad.After interviews and investigations,the scale of fixed assets in universities and colleges was calculated.The changes in the school's assets in recent years were analyzed,and then from the point of view of the entire life cycle of the assets,that is,from planning procurement to routine management,to disposal and scrapping in three stages.A comprehensive analysis of the problems and causes of the school's fixed assets management found that the main reason for the problems is due to the lack of internal control of assets,and also conducted an in-depth analysis of this.Aiming at the problemsexisting in the management of fixed assets in universities and colleges,the paper puts forward optimization ideas and specific optimization strategies for asset life cycle management,formulates internal control optimization measures,explores the optimization path for fixed assets management,and effectively solves the problems of school fixed asset management..For Y universities,strengthening the management of fixed assets is a strategic measure to protect the value and value of fixed assets,and further optimize the allocation of resources,enhance the use of assets,and create the best economic and social benefits.This is also the fixed assets of other universities.Management optimization provides lessons.