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论文编号：	14940
作者编号：	2320224262
上传时间：	2024/12/6 17:06:57
中文题目：	X机关事务服务中心固定资产管理研究
英文题目：	Research on Fixed Assets Management of X Government Affairs Service Center
指导老师：	李姝；袁跃华
中文关键字：	事业单位；固定资产；固定资产管理
英文关键字：	Public institutions; Fixed asset; Fixed asset management
中文摘要：	固定资产作为事业单位资产的重要组成部分，是其日常运转、履职尽责的物质保障。从长期来看，事业单位固定资产管理普遍存在“重购置、轻资产”、管理意识不足、管理制度不完善、管理措施流于表面等老大难问题。随着经济社会的高速发展，事业单位固定资产从数量规模到账面价值等各方面都在不断增加，各级事业单位需要积极贯彻落实党中央、国务院关于“过紧日子”的精神，社会公众对政府职能提出了更高的要求，新时代信息技术的发展也给事业单位固定资产管理带来新的机遇与挑战。因此，当下复杂严峻的形式对事业单位固定资产管理有了更新、更多、更高的要求。如何提高事业单位固定资产管理水平、充分利用信息化管理技术、有效盘活并高效使用固定资产，是当下事业单位固定资产管理研究的关注重点。 本文选取固定资产占比较高、固定资产种类丰富的事业单位X机关事务服务中心为研究对象，通过文献研究法、案例分析法、实地调查法，对其固定资产管理情况展开研究。首先从单位基本情况、固定资产状况、固定资产使用管理情况三大方面介绍X机关事务服务中心固定资产管理现状。其次阐述X机关事务服务中心固定资产管理在购置环节、日常使用环节、处置报废环节、信息化管理方面存在的突出问题并综合分析原因。最后针对这些问题，在相关理论的指导下，结合X机关事务服务中心工作实际情况，提出科学规划购置管理、规范日常使用、严格处置报废管理、提高固定资产信息化管理程度的改进手段。希望通过本文的研究尽可能解决X机关事务服务中心固定资产管理工作存在的问题，也为其他事业单位在面临类似固定资产管理问题时提供一些参考。
英文摘要：	Fixed assets, as an important part of the assets of an institution, are the material guarantee for its daily operation and performance of duties and responsibilities.From a long-term perspective, the management of fixed assets in institutions generally exists "heavy acquisition, light assets", insufficient management awareness, imperfect management system, management measures on the surface and other difficult problems.With the rapid development of the economy and society, the fixed assets of institutions from the number of scale to the book value and other aspects are increasing, institutions at all levels to actively implement the CPC Central Committee and the State Council on the spirit of “living in a tight life”, the public put forward higher requirements for government functions, the development of information technology in the new era has also brought new opportunities and challenges to the management of fixed assets in institutions. The development of information technology in the new era has also brought new opportunities and challenges to the management of fixed assets of institutions.Therefore, the complex and severe form of the present time has newer, more and higher requirements for fixed asset management of institutions. How to improve the fixed asset management level of institutions, make full use of information management technology, effective revitalization and efficient use of fixed assets is the focus of attention of the current research on fixed asset management in institutions. This paper selects X government affairs service center, a public institution with a relatively high proportion of fixed assets and rich types of fixed assets, as the research object, and studies its fixed assets management through literature research, case analysis and field investigation. First of all, from the basic situation of the unit, the status of fixed assets, fixed assets use and management of three aspects of X government affairs service center fixed assets management status. Secondly, it expounds on the outstanding problems existing in the fixed assets management of X government affairs service center in the procurement link, daily use link, disposal of scrap link and information management, and comprehensively analyzes the reasons. Finally, given these problems, under the guidance of relevant theories and combined with the actual working situation of X government affairs service center, the author proposes improvement measures for scientific planning of purchase management, standardizing daily use, strictly disposing of scrap management, and improving the degree of information management of fixed assets. It is hoped that the research in this paper can solve the problems existing in the fixed assets management of X government affairs service center as much as possible, and also provide some references for other public institutions when facing similar fixed assets management problems.
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