Study On Countermeasures Of Optimizing Fixed Assets Management In Hunan University

As state-owned assets that account for the largest proportion of the total assets of colleges and universities,fixed assets are the basic material conditions and guarantees for colleges and universities to engage in public welfare service activities such as education and teaching and scientific research activities.With the continuous deepening of the reform of China’s government financial management system and the further strengthening of the country’s reform of higher education,the investment of government financial funds in higher education will increase year by year,and the total assets of higher education institutions will continue to grow rapidly.At the same time,the new government accounting system also puts forward higher requirements for the management of fixed assets in colleges and universities.In order to optimize the fixed asset management of colleges and universities in the context of the new government accounting system,at this time,colleges and universities should promptly follow the reform and development trend,and it is particularly important to adjust the current fixed asset management method.The article takes the reform of government accounting system as the background,Hunan University as the research object,combined with the actual situation of Hunan University,using theoretical analysis and case analysis methods,systematically sorted out the domestic and foreign literature,and conducted research on the fixed assets management of colleges and universities by past scholars.A comprehensive explanation was made.Afterwards,based on the concept of continuous improvement and optimization of Hunan University ’s fixed asset management,an in-depth analysis of the current status of Hunan University’s fixed asset management was carried out.The main problems of Hunan University’s fixed asset management were found to include: unreasonable fixed asset structure configuration,fixed asset maintenance High costs,divergence of accounts,difficulty in accruing depreciation,and untimely disposal of fixed assets.These problems have seriously hampered the optimized development of fixed asset management of Hunan University under the new system environment,and are not conducive to the improvement of education and teaching quality.Therefore,in response to these five main issues,under the new government accounting system environment,countermeasures and suggestions are given on how to optimize the fixed asset management of Hunan University:strengthen the efficiency of fixed asset structure configuration,improve the cultural relics constructionmaintenance management system,and optimize fixed asset management Information systems,plan scientific and reasonable depreciation programs,and improve the efficiency of fixed asset disposal.In order to provide a certain reference for the practical work of optimizing the fixed assets management of Hunan University under the new government accounting system.