呼和浩特市公交公司固定资产管理研究

发布时间：2018-03-15 22:22

本文选题：国有企业　切入点：呼市公交公司　出处：《内蒙古农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：固定资产是国有企业资产的重要组成部分,有些国有企业的固定资产能占到企业资产总额的50%以上,那么固定资产的结构、状况及其管理水平将会是影响国有企业发展的重要因素,因此必须不断优化其结构,减少因管理不当而导致的国有企业利润的下降。同时,交通运输行业作为国民经济发展的基础行业,国家对其投入力度逐年上升,那么对交通运输企业的固定资产如何有效进行管理,成为保障国有资产不流失和国有资产发挥最大效能的首要问题。本文选择呼和浩特市公共交通总公司作为研究对象,通过分析呼市公交公司固定资产管理的现状,诊断出其在管理中存在购置流程不合理、购置审批单一;会计核算不规范,固定资产分类不清晰,入账不合规;资产日常管理权责不明确、处罚不到位;资产清查实物资产数量大,清查结果难处理;资产报废处置程序复杂,缺乏科学合理的报废处置方式等问题。通过深层次研究公交公司固定资产管理的问题,发现其存在问题的主要原因是公司还停留在传统的生产经营模式下、企业的文化发展滞后、缺乏有效的监督考核体系等,这些原因都阻碍了固定资产的正常管理工作。围绕以上问题,本文将通过理顺固定资产工作流程、建立固定资产清查制度、完善固定资产管理条例等方面改进固定资产管理在工作制度中的问题;通过局部试点制度、定期披露制度、建立奖惩制度等方面创新固定资产工作方法,从而消除原固定资产在购置、核算、日常管理、报废四个层次管理中的不合理因素,为能更好地管理固定资产指明方向,进而推进固定资产管理工作的稳步提升。
[Abstract]:Fixed assets are an important part of the assets of state-owned enterprises. The fixed assets of some state-owned enterprises can account for more than 50% of the total assets of enterprises, so the structure of fixed assets, The situation and its management level will be the important factors affecting the development of state-owned enterprises. Therefore, it is necessary to continuously optimize its structure and reduce the decline in profits of state-owned enterprises caused by improper management. At the same time, Transportation industry, as the basic industry of national economic development, has been invested by the state year by year, so how to manage the fixed assets of transportation enterprises effectively? This paper chooses Hohhot Public Transportation Corporation as the research object, through the analysis of the current situation of the fixed assets management of Huhou Public Transport Company. It is diagnosed that the purchase process is unreasonable, the purchase examination and approval is single, the accounting is not standardized, the classification of fixed assets is not clear, the accounting is not regulated, the rights and responsibilities of the daily management of assets are not clear, and the punishment is not in place. The inventory of real assets is large, the result of inventory is difficult to deal with, the procedure of disposal of assets is complex, the method of disposal is not scientific and reasonable, and so on. Through the deep research on the management of fixed assets of public transport companies, The main reasons for the problems are that the company is still in the traditional mode of production and management, the development of enterprise culture lags behind, the lack of effective supervision and assessment system, etc. These reasons have hindered the normal management of fixed assets. Around the above problems, this paper will establish a fixed assets inventory system by straightening out the work flow of fixed assets. To improve the management of fixed assets in the work system in the aspects of perfecting the regulations on the management of fixed assets, and innovating the working methods of fixed assets through the partial pilot system, the regular disclosure system, the establishment of a system of rewards and punishments, etc. Thus eliminating the unreasonable factors in the four levels of management of the original fixed assets, such as purchase, accounting, daily management and scrapping, so as to point out the direction for better management of fixed assets, and then to promote the steady improvement of the management of fixed assets.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F572.6;F570.5

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