Research On Accounting And Management Of Fixed Assets In Colleges And Universities

This thesis studies the problems existing in the accounting and management of fixed assets in colleges and universities in China.It aims to contribute ideas to the standardization and strengthening of the management of fixed assets in colleges and universities,the improvement of the authenticity of accounting information,like assets and financial conditions,also for improving the supervision system,promoting the combination of asset management and budget management,and improving the management system.The accounting and management of fixed assets are inseparable,accounting can provide decision-making basis for management,management can test the existence of accounting problems.The main research method adopted in the thesis is case study.The author selects X University as a representative research object.First,the university's basic information is investigated,such as its asset management organization structure,accounting method and management method,system construction,information construction,asset management team construction,etc.Then according to the basic theory of accounting,internal controls and other related knowledge,the problems in the accounting and management of fixed assets of the university are analyzed.Because all the universities in China follow the same accounting system and management measure of state-owned assets,the problems of X University can be seemed universal.Aiming at these problems,this paper puts forward some countermeasures and suggestions that might be used to improve the accounting and management of fixed assets in colleges and universities in china.Through the research,this thesis holds that the asset management team is the fundamental of the management of state-owned assets,system is the core of management,and management method is the guarantee of the efficiency and effect of management.To reinforce the fundamentals of asset management,the quality of the asset management team must be improved,and thus an incentive mechanism which intends to evaluate the performance of asset managers must be established.To solve the problems like inefficient and expensive procurement,asset loss,waste of resources,the system related with depreciation of fixed assets must be reformed,and efforts must be made to explore a procurement system that suits to the new situation,attention must be paid to make up for the deficiency of the accounts-setting system,transfer system,and accountability system,plugging up loopholes in the system and improving the efficiency of the implementation of the system.Moreover,the government should be aware of the inherent audit defects in the universities,and consider the introduction of external supervision mechanism.In addition,universities should also realize that information-based management tools are a must in the assets management of a modern university,so on the basis of the current management tools,colleges and universities should carry forward the information construction of asset management.