The Research On The Fine Management Of Fixed Assets In Guangdong A University

The size of our country’s economy has increased substantially in the past decade,and the scale of administrative and institutional state-owned assets has continued to increase,and its importance is constantly highlighted in recent years,the state has imposed stricter requirements on the management of state-owned assets in administrative institutions,and successively introduced a number of systems and policies to strengthen the management of state-owned assets in administrative institutions.At the same time,the government accounting system was officially implemented in 2019,and the accounting requirements for state-owned have become more and more refined,therefore,administrative institutions are required to lay a good asset management accounting foundation and physical foundation in order to achieve deeper management goals.However,due to the fact that administrative institutions did not pay enough attention to state-owned assets management in the past,and the management methods were relatively backward,the management of state-owned fixed assets of administrative institutions still has the problem of "accounts and accounts inconsistency" and "inconsistent accounting and physical",which has not yet reached the basic requirements of asset management.This article takes the fixed assets management of A university as the research object and discusses the methods and approaches to realize the fine management of state-owned fixed assets.Through case studies,it focused on the analysis of the current situation of fixed assets management in A university,and found out the main reasons that led to the "accounts and accounts inconsistency" and "inconsistent accounting and physical" of the fixed assets of A university through investigation and research,such as lack of systematic management concepts,inconsistent asset management standards,low level of information,loopholes in the asset management system,insufficient training of asset management personnel,lack of historical data,etc.Use fine management theory,which is,through the systematization and refinement of rules,use the means of programmatic,standardization,digitization and informatization to make the use and management units of A university’s fixed assets continue to operate accurately and efficiently,and achieve the current fixed assets management objectives of "account-account match" and "consistent accounting and physical" of A university.The specific measures include establishing a systematic management framework,unifying asset management standards,strengthening informatization,improving system construction,carrying out asset inventory,strengthening personnel training,etc.,and using PDCA cycle theory in the overall process and the operation of each unit to promote its sustainability Improve.This article combines the fixed asset management of A university with fine management theories,takes fine management as an important means to improve the management of fixed assets in A university,and integrates the essence of fine management into the actual management of fixed assets in A university.The measures are practical and feasible,have played a certain guiding role in actual work,and have certain reference value for other universities or administrative institutions.