论事业单位固定资产的管理

内容摘要

Tip: Fixed assets are important economic resources of institutions. Institutions need to use them not only for business but also for scientific research. Fixed assets are not only the extremely important conditions for institutions to deepen reform and realize the combination of scientific and technological development and economic growth, but also the material basis for the survival and development of institutions. However, the management of fixed assets in public institutions is still lagging behind, and there are problems such as low efficiency, serious loss of fixed assets and non-standard disposal. This not only caused serious losses to the country, but also restricted the development of public institutions. The public institution shall strengthen the management of fixed assets and take necessary management measures. In order to make public institutions better manage fixed assets, the author will start from the existing problems in the management of fixed assets in the current public institutions, analyze the causes of the problems, and put forward the corresponding countermeasures.

[关键词]：事业单位；固定资产；问题；对策

目录

一、行政事业单位固定资产管理的重要性1

（一）这有助于行政机构履行职责1

（二）有利于完善公共财政体制，促进资源的合理配置1

（三）它有助于支持领导者的决策1

二、行政事业单位固定资产管理存在的主要问题2

（一）不完善的固定资产管理体系2

（二）资源配置不合理2

（三）财务系统与资产管理系统信息不一致3

（四）政府采购制度的实施不规范3

（五）固定资产租出管理不规范3

（六）固定资产清查效果不理想4

三、加强行政事业单位固定资产管理的对策建议4

（一）建立建全资产管理制度5

（二）规范政府采购工作6

（三）实现固定资产管理信息化6

（四）准确反映固定资产的价值7

（五）提高财务人员的业务水平7

（六）加强资产管理人员的专业水平8

（七）合理配置资产提高利用率8

（八）建立固定资产管理责任制度8

四、结论9

致谢11