新政府会计制度下高校固定资产管理研究

The Fixed Assets Management in Colleges and Universities under the New Government Accounting System

在国家颁布的新政府会计制度中,固定资产的内涵、会计核算方法、管理目标都发生了变化。高校必须执行新的会计制度,积极面对固定资产管理存在的问题。该文从新的政府会计制度对固定资产管理的影响入手,分析高校固定资产管理现状,发现高校还存在管理意识薄弱、规章制度不科学、会计核算不规范、信息化水平落后等四个方面的问题,提出了增强管理意识、完善管理制度、创新核算方式、加快信息化建设等应对策略,以促进高校固定资产管理规范化。

The state has promulgated a new government accounting system, so the connotation of fixed assets, accounting methods, management objectives have changed. The new accounting system must be implemented and the problems existing in the management of fixed assets must be actively faced in colleges and universities. From the influence of the new government accounting system on the fixed assets management, this paper analyzes the present situation of fixed assets management in colleges and universities, finding that there are still four problems such as weak management consciousness, unscientific rules and regulations, non-standard accounting and backward information level, and so puts forward some countermeasures such as strengthening management consciousness, perfecting management system, innovating accounting methods and speeding up information construction so as to promote the standardization of fixed assets management in colleges and universities.