湖南省ZS鎮(zhèn)人民政府固定資產(chǎn)管理問題及對策研究
發(fā)布時間：2018-07-24 18:46
【摘要】：黨的十八大三中全會召開,通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》,指出：要全面正確履行政府職能、改進預(yù)算管理制度、完善城鎮(zhèn)化健康發(fā)展體制機制等方面。而作為我國基層行政機構(gòu)—鄉(xiāng)鎮(zhèn),是我國正確履行政府職能、改進預(yù)算管理制度、完善城鎮(zhèn)化健康發(fā)展體制機制的基礎(chǔ)。由于歷史的客觀原因和政策多次的調(diào)整,鄉(xiāng)鎮(zhèn),長期以來,對于固定資產(chǎn)的管理十分松散,賬務(wù)處理方式簡單。也就造成了固定資產(chǎn)使用率不高,重復(fù)購買同類固定資產(chǎn)次數(shù)較多,國有固定資產(chǎn)流失較為嚴(yán)重等方面的問題。這些問題不但加大了鄉(xiāng)鎮(zhèn)財政負擔(dān),也為財政公開制度的完善設(shè)置了障礙。因此,對于基層行政機構(gòu)固定資產(chǎn)管理存在的問題分析研究,并找出固定資產(chǎn)管理問題的原因所在,以及解決這些問題,對避免基層行政機構(gòu)財政負擔(dān),提高固定資產(chǎn)使用效率等方面都有重大的意義。本文通過對湖南省ZS鎮(zhèn)人民政府固定資產(chǎn)管理進行研究,一方面,ZS鎮(zhèn)人民政府固定資產(chǎn)管理由于管理制度、人員專業(yè)化以及賬務(wù)處理方式等主客觀原因造成固定資產(chǎn)管理不當(dāng),流失嚴(yán)重；另一方面,zS鎮(zhèn)人民政府因財政負擔(dān)較重,急需提高固定資產(chǎn)使用率,因此,固定資產(chǎn)的使用與其流失矛盾相對較大。在固定資產(chǎn)管理基本理論和會計原理的基礎(chǔ)上,通過對比分析,對ZS鎮(zhèn)人民政府固定資產(chǎn)管理問題的成因進行深入研究,并在此基礎(chǔ)上提出與固定資產(chǎn)管理問題對應(yīng)解決方案和措施。同時,也為具有同類特征的基層行政機構(gòu)固定資產(chǎn)管理,以及財務(wù)管理方法的改進提供案例對比。
[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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6
本文編號：2142302
[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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6
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