湖南省ZS镇人民政府固定资产管理问题及对策研究

发布时间：2018-07-24 18:46

【摘要】：党的十八大三中全会召开,通过了《中共中央关于全面深化改革若干重大问题的决定》,指出：要全面正确履行政府职能、改进预算管理制度、完善城镇化健康发展体制机制等方面。而作为我国基层行政机构—乡镇,是我国正确履行政府职能、改进预算管理制度、完善城镇化健康发展体制机制的基础。由于历史的客观原因和政策多次的调整,乡镇,长期以来,对于固定资产的管理十分松散,账务处理方式简单。也就造成了固定资产使用率不高,重复购买同类固定资产次数较多,国有固定资产流失较为严重等方面的问题。这些问题不但加大了乡镇财政负担,也为财政公开制度的完善设置了障碍。因此,对于基层行政机构固定资产管理存在的问题分析研究,并找出固定资产管理问题的原因所在,以及解决这些问题,对避免基层行政机构财政负担,提高固定资产使用效率等方面都有重大的意义。本文通过对湖南省ZS镇人民政府固定资产管理进行研究,一方面,ZS镇人民政府固定资产管理由于管理制度、人员专业化以及账务处理方式等主客观原因造成固定资产管理不当,流失严重；另一方面,zS镇人民政府因财政负担较重,急需提高固定资产使用率,因此,固定资产的使用与其流失矛盾相对较大。在固定资产管理基本理论和会计原理的基础上,通过对比分析,对ZS镇人民政府固定资产管理问题的成因进行深入研究,并在此基础上提出与固定资产管理问题对应解决方案和措施。同时,也为具有同类特征的基层行政机构固定资产管理,以及财务管理方法的改进提供案例对比。
[Abstract]:The third Plenary session of the 18th Central Committee of the CPC adopted the "decision of the CPC Central Committee on several important issues of comprehensively deepening Reform," and pointed out: it is necessary to comprehensively and correctly perform the functions of the government and improve the budget management system. Perfect the system mechanism of healthy development of urbanization and so on. As the basic administrative organization of our country, township is the basis of carrying out the government function correctly, improving the budget management system and perfecting the system mechanism of the healthy development of urbanization. Because of the historical objective reason and the policy adjustment many times, the township, for a long time, the management for the fixed assets is very loose, the account handling way is simple. Therefore, the utilization rate of fixed assets is not high, the number of repeated purchases of similar fixed assets is more, and the loss of state-owned fixed assets is more serious. These problems not only increase the financial burden of villages and towns, but also set obstacles to the perfection of financial disclosure system. Therefore, the problems existing in the management of fixed assets of grass-roots administrative organizations are analyzed and studied, and the causes of the problems in fixed assets management are found, and the solution to these problems is helpful to avoid the financial burden on grass-roots administrative organizations. It is of great significance to improve the efficiency of the use of fixed assets. This paper studies the fixed assets management of the ZS Town people's Government in Hunan Province. On the one hand, the fixed assets management of the ZS Town people's Government is improper due to the subjective and objective reasons such as the management system, the specialization of the personnel and the way of handling the accounts. On the other hand, because of the heavy financial burden, it is urgent to improve the utilization rate of fixed assets, so the contradiction between the use of fixed assets and the loss of fixed assets is relatively large. On the basis of basic theory and accounting principle of fixed assets management, through comparative analysis, the causes of fixed assets management in ZS Town people's Government are studied in depth. And on this basis and fixed asset management problems corresponding solutions and measures. At the same time, it also provides the case comparison for the fixed assets management and the improvement of the financial management method of the basic administrative institutions with the same characteristics.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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