LNXY固定资产管理体系的构建

发布时间：2018-07-03 03:48

本文选题：行政单位 + 固定资产　；参考：《东北大学》2013年硕士论文

【摘要】：建国后,政府、社会以及学术界对行政单位会计制度改革和行政单位固定资产管理的重视一直不够,固定资产的核算体系不适应经济发展和行政单位的现行体制,并且资产管理与预算管理相脱节的现象严重,在具体的实践操作过程中也出现了很多问题,一定程度上制约了行政单位国有资产管理水平的整体提升,也影响了部门预算的深入改革。财政部于1996年5月30日颁布的《行政单位国有资产管理暂行办法》(财政部第35号令,标志着行政单位固定资产管理改革步入了一个新的历史时期,学术界已经逐渐意识到资产核算体系的重要性,资产核算体系也开始受到政府越来越多的重视。就我国理论界对行政单位国有资产核算体系的研究来看,是比较薄弱的,自《行政单位会计制度》于1998年2月6日颁布以来,一直沿用至今,行政单位固定资产核算系统也一直沿用至今。从内容上讲,主要包括：国有资产预算的编制、执行、监督和考核等环节。本研究主要采用了定性和定量分析,宏观与微观分析及比较分析的方法,对LNXY单位(辽宁省人民政府机关事务管理局)固定资产核算系统和固定资产管理中存在的问题进行了全面系统的详解,在文中也引入了一些实例进行辅助,比较系统的对LNXY单位固定资产核算系统和固定资产管理进行研究,从理论及实践不同的角度进行了解析,并有针对性的提出了建议和对策。本文分五大部分。第一部分包括第一、二章,介绍了本文的研究意义,研究现状及局限；并结合我国实际情况对行政单位固定资产核算体系进行了阐述,对现存问题进行了简要分析：第二部分为第三章。主要对LNXY单位的固定资产核算体系进行了详细介绍,并分析了存在的问题；第三部分为第四章和第五章针对LNXY单位固定资产核算体系进行深入剖析并重构核算体系：第四部分为第六章,针对LNXY单位固定资产的管理提出了配套建议：第五部分为第七章结束语,对全文进行了梳理,将主要研究成果和创新点进行了总结。
[Abstract]:Since the founding of the people's Republic of China, the government, society and academia have not paid enough attention to the reform of the accounting system of administrative units and the management of fixed assets of administrative units, and the accounting system of fixed assets has not been adapted to the economic development and the current system of administrative units. And the phenomenon of the disconnection between asset management and budget management is serious, and there are many problems in the concrete practical operation process, which to some extent restricts the overall improvement of the management level of state-owned assets in administrative units. Also affected the departmental budget in-depth reform. The interim measures for the Management of State-owned assets of Administrative Units promulgated by the Ministry of Finance on May 30, 1996 (decree No. 35 of the Ministry of Finance) marks a new historical period for the reform of the management of fixed assets of administrative units. Academic circles have gradually realized the importance of asset accounting system, and asset accounting system has been paid more and more attention by the government. As far as the research on the accounting system of state-owned assets of administrative units is concerned in the theoretical circle of our country, it is relatively weak. Since the promulgation of the Accounting system of Administrative Units on February 6, 1998, it has been used up to now. Administrative unit fixed assets accounting system has been used up to now. From the content, mainly include: state-owned assets budget preparation, implementation, supervision and assessment and other links. This study mainly adopts the methods of qualitative and quantitative analysis, macro and micro analysis and comparative analysis. The problems existing in the fixed assets accounting system and the fixed assets management of LNXY units (Bureau of Organ Affairs of Liaoning Provincial people's Government) are explained in detail in a comprehensive and systematic way, and some examples are also introduced in this paper to assist them. This paper makes a systematic study on LNXY unit fixed asset accounting system and fixed asset management, analyzes it from different angles of theory and practice, and puts forward some suggestions and countermeasures. This paper is divided into five parts. The first part, including the first and second chapters, introduces the significance, current situation and limitation of this paper, and expounds the accounting system of fixed assets of administrative units according to the actual situation of our country. A brief analysis of the existing problems: the second part is the third chapter. This paper mainly introduces the fixed assets accounting system of LNXY units in detail, and analyzes the existing problems. The third part is the fourth chapter and the fifth chapter is the LNXY unit fixed assets accounting system to carry on the thorough analysis and the reconstruction accounting system: the fourth part is the sixth chapter, For the management of fixed assets of LNXY units, the paper puts forward some supporting suggestions: the fifth part is the conclusion of chapter 7, the full text is combed out, and the main research results and innovation points are summarized.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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