Research On The Management Optimization Of Fixed Assets In Y County Taxation Bureau

Fixed assets of administrative institutions play an important role in the national asset system,and are of great significance in the public administration of government departments and in the development of public utilities.As a taxation department under the new collection and management system,there are many changes in the management of fixed assets.Before the institutional reform,the fixed asset management models of the former State Taxation Bureau and the former Local Taxation Bureau were different,and the fixed asset management of both bureaus still needed further improving and perfecting.After the institutional reform,the assets of the two different departments need liquidating,integrating,categorising and managing.The new institution has a large and diverse range of fixed assets,and is also faced with many new reforms such as transformation and integration.Therefore,to decipher the management problems before the institutional reform,to solve new problems after the institutional reform,and to take long-term measures for the management of fixed assets in taxation departments,it is worth further investigating under the new levy and administration system.In this paper,under the background of the reform of the national taxation and local taxation levy and management system,the current situation of fixed asset management in Y County Taxation Bureau is analysed from three aspects,fixed asset allocation,daily management and disposal,by literature research,case study,questionnaire survey and interview.The problems of fixed asset management are sorted out with these three aspects mentioned above,and the reasons for the problems of fixed asset management are illustrated from four parts,fixed asset management awareness,management system,management mechanism and management technology.Finally,the paper proposes countermeasures and suggestions for optimising the long-term management of fixed assets in taxation departments in four aspects: raising ideological awareness and fulfilling the main responsibility in management;improving the system construction of fixed assets and creating a management mode with taxation characteristics;improving the management mechanism and strengthening the management;and upgrading the software technology and promoting the dynamic supervision of the process.The study in this paper may help improve the management of fixed assets in taxation departments,accelerate the reform and innovation in the management of fixed assets in taxation departments and even most administrative institutions,and stabilize the construction of an efficient and convenient service-oriented government.