I 摘要 行政事业单位作为国家行使公共职能的重要载体，在社会运行中占据重要 地位，其固定资产是发挥公共职能服务群众的重要物质保障，固定资产管理变 得至关重要。尽管近年来随着各项财经制度的逐步完善和资产管理信息化的运 用，使各单位对固定资产管理的重视程度和管理效率有所提高，但以往的管理 中的缺陷依然制约着单位发展。新政府会计制度的实施对固定资产下一步管理 提出更高要求，使行政事业单位固定资产管理面临严峻的挑战。 本次研究主要运用文献研究法、案例分析法、比较分析法和实地调查法， 通过对新政府会计制度的主要内容、意义及创新等方面进行新旧制度对比分析， 以Z单位为例，通过对财务资料的收集和整理，并对Z单位固定资产进行实地 调研后，以其最近三年固定资产相关数据为依据，充分了解了Z单位固定资产 管理现状，发现其在管理中存在内控制度缺失、重复购置而忽视管理、管理部 门职责不明缺乏监督和资产管理意识不足等问题。这些问题的存在严重制约了Z 单位固定资产管理与新会计制度接轨。对此，本文对新会计制度在会计核算、 资产折旧和与国际接轨等方面对固定资产管理产生的影响进行具体分析，对优 化Z单位固定资产管理提出几点对策：一是建立固定资产全生命周期管理系统； 二是明确管理权限，处置历史挂账资产；三是健全内外部监督机制，建立奖惩 机制；四是加强资产管理人才梯队化建设，提高业务素质。 通过本文的研究，可以解决Z单位在固定资产管理中存在的问题，并为以 后的资产管理提供完善的制度保障和高效的运行体系，有利于Z单位捋顺资产 历史遗留问题，与新会计制度衔接，建立健全资产管理体系。Z单位固定资产管 理现状对其他市直行政事业单位具有一定的代表性，通过对其固定资产情况的 研究，对其他单位固定资产管理具有一定的适用性和实用性，可以保障国有资 产的保值增值，为其他行政事业单位固定资产管理工作提供借鉴。 关键词：固定资产；会计制度；折旧；管理 Abstract I Abstract As an important carrier for the state to perform public functions, administrative institutions occupy an important position in the social operation. Their fixed assets are important material guarantee for the public to perform public functions and serve the masses, and the management of fixed assets has become crucial. Although in recent years with the gradual improvement of various financial and economic systems and the application of asset management informatization, the attention and management efficiency of each unit to the management of fixed assets have been improved, the defects in the previous management still restrict the development of the unit. The implementation of the new government's accounting system puts forward higher requirements for the further management of fixed assets, which makes the management of fixed assets of administrative institutions face severe challenges. This research mainly USES literature research, case analysis, comparative analysis and field survey method, through to the main content of the new accounting system, the significance and innovation of old and new system comparison and analysis, with Z unit as an example, through to the financial data collection and sorting, and the Z units after the field investigation of the fixed assets, fixed assets in the recent three years related data on the basis of fully understanding the Z units fixed asset management status, found the lack exist in the management system of internal control and repeat purchase and ignore unknown lack of supervision and management, management functions and duties and asset management problems such as lack of awareness. The existence of these problems has seriously restricted Z unit fixed assets management and the new accounting system. In this regard, this paper makes a concrete analysis of the impact of the new accounting system on the management of fixed assets in terms of accounting, asset depreciation and international standards, and proposes several countermeasures for optimizing the management of fixed assets in Z units.Second, clear management authority, the disposal of historical ledger assets; Third, improve the internal and external supervision mechanism, the establishment of Abstract II reward and punishment mechanism; Fourth, strengthen the asset management talent echelon construction, improve the quality of business. Through the research of this paper, the existing problems in fixed asset management of Z unit can be solved, and provide a complete system guarantee and efficient operation system for future asset management, which is conducive to Z unit to understand the problems left over from the asset history, connect with the new accounting system, and establish and improve the asset management system. Z unit fixed asset management status of other administrative institution has certain representativeness, straight through the study of its fixed assets, fixed assets management of other units has certain applicability and practicability, can guarantee of the value of state-owned assets, for other administrative institution fixed asset management for reference. Keywords: fixed assets; accounting system; depreciation; management 目 录 I 目 录 第一章 绪论 ..............................................................................................1 第一节 选题背景及意义 ..................................................................................... 1 一 选题背景 .................................................................................................................. 1 二 选题意义 .................................................................................................................. 1 第二节 相关文献综述 ......................................................................................... 3 第三节 研究内容及方法 ..................................................................................... 5 一 研究内容 .................................................................................................................. 5 二 研究方法 .................................................................................................................. 6 第四节 研究思路 ................................................................................................. 7 第二章 新会计制度主要变化 ..................................................................8 第一节 新旧会计制度对比分析 ......................................................................... 8 一 会计核算体系变化 .................................................................................................. 8 二 会计核算模式变化 .................................................................................................. 8 三 扩大了资产负债核算范围 ...................................................................................... 9 四 改进了预算会计功能 ............................................................................................ 10 五 整合基建会计核算 ................................................................................................ 10 六 构建了适应经济体制改革的财务报告体系 ........................................................ 10 第二节 新旧会计制度衔接 ............................................................................... 11 一 前期准备工作 ........................................................................................................ 11 二 完善资产管理系统设置，准确计提折旧 ............................................................ 11 三 会计核算衔接 ........................................................................................................ 11 第三章 Z单位固定资产管理现状 ........................................................ 13 目 录 II 第一节 Z单位基本情况 .................................................................................... 13 一 Z单位情况 ............................................................................................................. 13 二 Z单位固定资产情况 ............................................................................................. 13 三 Z单位资产管理相关规定 ..................................................................................... 15 第二节 Z单位固定资产管理现状 .................................................................... 16 一 内控制度缺失导致资产管理基础薄弱 ..................................................