Research On Z Unit Fixed Assets Management Under The New Accounting System

As an important carrier for the state to perform public functions,administrative institutions occupy an important position in the social operation.Their fixed assets are important material guarantee for the public to perform public functions and serve the masses,and the management of fixed assets has become crucial.Although in recent years with the gradual improvement of various financial and economic systems and the application of asset management informatization,the attention and management efficiency of each unit to the management of fixed assets have been improved,the defects in the previous management still restrict the development of the unit.The implementation of the new government's accounting system puts forward higher requirements for the further management of fixed assets,which makes the management of fixed assets of administrative institutions face severe challenges.This research mainly USES literature research,case analysis,comparative analysis and field survey method,through to the main content of the new accounting system,the significance and innovation of old and new system comparison and analysis,with Z unit as an example,through to the financial data collection and sorting,and the Z units after the field investigation of the fixed assets,fixed assets in the recent three years related data on the basis of fully understanding the Z units fixed asset management status,found the lack exist in the management system of internal control and repeat purchase and ignore unknown lack of supervision and management,management functions and duties and asset management problems such as lack of awareness.The existence of these problems has seriously restricted Z unit fixed assets management and the new accounting system.In this regard,this paper makes a concrete analysis of the impact of the new accounting system on the management of fixed assets in terms of accounting,asset depreciation and international standards,and proposes several countermeasures for optimizing the management of fixed assets in Z units.Second,clear management authority,the disposal of historical ledger assets;Third,improve the internal and external supervision mechanism,the establishment of reward and punishment mechanism;Fourth,strengthen the asset management talent echelon construction,improve the quality of business.Through the research of this paper,the existing problems in fixed asset management of Z unit can be solved,and provide a complete system guarantee and efficient operation system for future asset management,which is conducive to Z unit to understand the problems left over from the asset history,connect with the new accounting system,and establish and improve the asset management system.Z unit fixed asset management status of other administrative institution has certain representativeness,straight through the study of its fixed assets,fixed assets management of other units has certain applicability and practicability,can guarantee of the value of state-owned assets,for other administrative institution fixed asset management for reference.