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论文编号：	11985
作者编号：	2320180825
上传时间：	2020/12/8 22:11:02
中文题目：	D乡镇政府固定资产管理研究
英文题目：	Research on fixed Assets Management of D township Government
指导老师：	李姝 袁跃华
中文关键字：	固定资产管理；新政府会计制度；乡镇政府
英文关键字：	fixed assets management; new government accounting system; township government
中文摘要：	我国过去执行的旧政府会计制度以收付实现制为会计基础，只专注财政收支情况，政府会计并不能反映资产、负债状况，更不能反映会计期间的费用情况。这使得我国政府固定资产呈现“重购置，轻管理”的弊端，不利于了解政府的资本构成、运行效率和成本。为摸清“家底”，自2019年1月1日起，我国引入以权责发生制为基础的新政府会计制度。作为此次改革的重点之一，固定资产在核算及管理方面进行了重大创新，最突出的就是固定资产折旧的计提由原来的不计提与“虚提”，转变为全面“实提”。固定资产不仅是政府财务会计资产负债状况中最重要资产项目，而且其计提的折旧作为费用跨期分属的重要影响因素，都很大程度上决定着此次以权责发生制为基础的新政府会计改革的质量。新政府会计准则的颁布和实施，使得乡镇政府的固定资产核算和管理有了新内容、新要求，乡镇政府要能及时掌握新政府会计准则下乡镇政府固定资产核算和管理工作出现的新变化，针对固定资产核算和管理中出现的各项问题，分析问题的原因，探索出具有针对性的解决办法，促进乡镇政府固定资产的核算和管理适应时代发展的要求，可以更好的将新准则下固定资产管理从理论层次真正过渡到实践应用阶段。 本文首先以新政府会计制度改革的提出对于行政事业单位固定资产管理的影响为切口，通过查阅、研究及梳理相关国内外文献资料，研究借鉴国外政府固定资产管理模式及国内企业固定资产管理经验。本文重点研究D乡镇政府固定资产管理在2019年基于新政府会计制度改革实际执行过程中遇见的问题，包括资产使用效率低、信息化管理水平低、内控不完善等问题，追根溯源，分析导致问题出现的原因，根据准则要求及单位实际情况，找到最合适、合理的解决办法，为该单位日后相关工作的改善提供意见，也为其他执行单位的固定资产管理提供参考。 关键词：固定资产管理；新政府会计制度；乡镇政府
英文摘要：	The old government accounting system implemented in China in the past is based on the cash basis and only focuses on the financial revenue and expenditure. Government accounting can not reflect the status of assets and liabilities, let alone the expenses in the accounting period. This makes the fixed assets of our government present the malpractice of "heavy purchase, light management", which is not conducive to understand the capital composition, operation efficiency and cost of the government. In order to find out the "family background", China has introduced a new government accounting system based on accrual basis since January 1, 2019. As one of the key points of the reform, the accounting and management of fixed assets have made great innovation. The most prominent is that the depreciation of fixed assets has changed from the original non accrual and "virtual provision" to the comprehensive "actual withdrawal". The most important factor that affects the quality of the government's fixed assets accounting reform is the depreciation of fixed assets, which is the most important factor in the government's accounting reform. The promulgation and implementation of the new government accounting standards make the township government's fixed assets accounting and management have new content and new requirements. The township government should be able to timely grasp the new changes in the township government's fixed assets accounting and management work under the new government accounting standards, analyze the causes of the problems, and explore the pertinence To promote the township government's fixed assets accounting and management to adapt to the requirements of the development of the times, we can better transition the fixed assets management under the new standards from the theoretical level to the practical application stage. First of all, this paper takes the impact of the new government accounting system reform on the fixed assets management of administrative institutions as the incision. Through consulting, studying and combing the relevant domestic and foreign literature, this paper studies and draws lessons from foreign government fixed assets management mode and domestic enterprise fixed assets management experience. This paper focuses on the D township government fixed assets management in 2019 based on the actual implementation of the new government accounting system reform encountered in the process of implementation, including low efficiency of asset use, low level of information management, imperfect internal control and other issues, trace back to the source, analyze the causes of the problems, and find the most appropriate and reasonable solution according to the requirements of the standards and the actual situation of the unit This paper provides suggestions for the improvement of the relevant work of the unit in the future, and also provides reference for the fixed assets management of other implementation units. Key Words: fixed assets management; new government accounting system; township government
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