Research On The Fixed Asset Management Of Administrative Institutions From The Perspective Of The Whole Life Cycle

The fixed assets of administrative institutions in our country are generally allocated by the state financial funds.Usually the amount of the fixed assets is the largest of the total assets of the unit.Fixed assets is an important material guarantee for administrative institutions to fulfill their public functions.It is very important to manage and use the fixed assets of administrative institutions.However,because of the source of funds and property rights of the fixed assets are "state-owned",furthermore,the fixed assets management work involves a wide range of complex and large workload,is prone to repeat purchase,the responsibility is unknown,lack of acceptance,inconsistent accounts,accounts inconsistent,unauthorized disposal.This paper takes Shanghai A school as the research object,through literature research,depth interviews and statistical analysis,found the problems of A school in the management of fixed assets in their whole life cycle process are:(1)the budget reporting process is not reasonable,repeated fixed asset allocation,fiscal funds wasted;(2)the fixed assets management system is not perfect,the process is not standardized;(3)fixed assets management is not high degree of specialization,the use skills is not strong;(4)the informatization level of the fixed assets management information system is not high;(5)the lack of fixed assets among the various units of sharing,low use efficiency;(6)fixed assets disposal process is not standardized,frequent loss of assets;(7)on the performance of fixed assets management,the lack of supervision.This paper from the perspective of life cycle countermeasures to strengthen the management of fixed assets A school and other administrative units are:(1)combined with the budget management,set up reasonable procurement process;(2)normative management system,strengthen the daily management;(3)to strengthen the management of the professional degree and the use of personnel skills training;(4)the construction of fixed assets management information system;(5)establish a fixed asset sharing platform,improve the efficiency of the use of fixed assets;(6)to strengthen the standardization and disposal process training management personnel's responsibility consciousness;(7)the construction of performance appraisal system,strengthen the management of fixed assets,accountability.