Research On Asset Management Problems And Countermeasures Of M Memorial Hall Under The New Government Accounting System

The new government accounting system,which is based on accrual basis,will be implemented nationwide on January 1,2019.The accounting system of the new government has made great adjustment to the asset accounting and put forward higher requirements to the asset management.Museums and memorials,as public welfare cultural institutions,are an important part of the government accounting body,and their assets have the characteristics of industry and particularity,so they are greatly affected by the comprehensive implementation of the accounting system of the new government.This paper makes a comparative analysis of the asset management of M Memorial Hall before and after the new government’s accounting system reform from five aspects,including asset category,depreciation requirement,accounting method,management medium and management process.The study found that the accounting system of the new government brought significant positive influence to the asset management of M Memorial Museum,which not only provided normative guidance,but also condensed the internal management force and improved the asset management level.At the same time,the asset management of M Memorial Hall under the new government’s accounting system still has two problems: system adaptation and internal management.The former includes the difficulty of overall asset inventory,non-standard accounting of special assets,relatively backward information construction,etc.,while the latter includes the great resistance to implementation of depreciation plan,the asynchronism of asset management system update,and the mismatch of professional quality of financial personnel,etc.From the perspective of institutional adaptation,the main causes of the problem lie in the following three aspects: first,low social attention and lack of strong motivation for institutional implementation;Second,the system is not detailed enough,the management work lacks policy guidance;Third,technical support is insufficient and information sharing lacks top-level design.From the perspective of internal management,the cause of the problem also has three factors: first,the management consciousness is not strong,the management responsibility is not clear direction;Second,the regulations of rewards and punishments are unclear,and the implementation of policies lacks effective supervision;Third,the team quality is not high,the management personnel lack of systematic training.Therefore,M memorial from holistic assets inventory,specifications special assets accounting,strengthen the construction of information system,a clear asset depreciation standards,improve the system of asset management,speed up the talent training and other aspects,accurate details fully reflect and record the assets,real ascension M museum quality of financial information and asset management.