本文選題：國(guó)有企業(yè)　切入點(diǎn)：呼市公交公司　出處：《內(nèi)蒙古農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：固定資產(chǎn)是國(guó)有企業(yè)資產(chǎn)的重要組成部分,有些國(guó)有企業(yè)的固定資產(chǎn)能占到企業(yè)資產(chǎn)總額的50%以上,那么固定資產(chǎn)的結(jié)構(gòu)、狀況及其管理水平將會(huì)是影響國(guó)有企業(yè)發(fā)展的重要因素,因此必須不斷優(yōu)化其結(jié)構(gòu),減少因管理不當(dāng)而導(dǎo)致的國(guó)有企業(yè)利潤(rùn)的下降。同時(shí),交通運(yùn)輸行業(yè)作為國(guó)民經(jīng)濟(jì)發(fā)展的基礎(chǔ)行業(yè),國(guó)家對(duì)其投入力度逐年上升,那么對(duì)交通運(yùn)輸企業(yè)的固定資產(chǎn)如何有效進(jìn)行管理,成為保障國(guó)有資產(chǎn)不流失和國(guó)有資產(chǎn)發(fā)揮最大效能的首要問(wèn)題。本文選擇呼和浩特市公共交通總公司作為研究對(duì)象,通過(guò)分析呼市公交公司固定資產(chǎn)管理的現(xiàn)狀,診斷出其在管理中存在購(gòu)置流程不合理、購(gòu)置審批單一;會(huì)計(jì)核算不規(guī)范,固定資產(chǎn)分類不清晰,入賬不合規(guī);資產(chǎn)日常管理權(quán)責(zé)不明確、處罰不到位;資產(chǎn)清查實(shí)物資產(chǎn)數(shù)量大,清查結(jié)果難處理;資產(chǎn)報(bào)廢處置程序復(fù)雜,缺乏科學(xué)合理的報(bào)廢處置方式等問(wèn)題。通過(guò)深層次研究公交公司固定資產(chǎn)管理的問(wèn)題,發(fā)現(xiàn)其存在問(wèn)題的主要原因是公司還停留在傳統(tǒng)的生產(chǎn)經(jīng)營(yíng)模式下、企業(yè)的文化發(fā)展滯后、缺乏有效的監(jiān)督考核體系等,這些原因都阻礙了固定資產(chǎn)的正常管理工作。圍繞以上問(wèn)題,本文將通過(guò)理順固定資產(chǎn)工作流程、建立固定資產(chǎn)清查制度、完善固定資產(chǎn)管理?xiàng)l例等方面改進(jìn)固定資產(chǎn)管理在工作制度中的問(wèn)題;通過(guò)局部試點(diǎn)制度、定期披露制度、建立獎(jiǎng)懲制度等方面創(chuàng)新固定資產(chǎn)工作方法,從而消除原固定資產(chǎn)在購(gòu)置、核算、日常管理、報(bào)廢四個(gè)層次管理中的不合理因素,為能更好地管理固定資產(chǎn)指明方向,進(jìn)而推進(jìn)固定資產(chǎn)管理工作的穩(wěn)步提升。
[Abstract]:Fixed assets are an important part of the assets of state-owned enterprises. The fixed assets of some state-owned enterprises can account for more than 50% of the total assets of enterprises, so the structure of fixed assets, The situation and its management level will be the important factors affecting the development of state-owned enterprises. Therefore, it is necessary to continuously optimize its structure and reduce the decline in profits of state-owned enterprises caused by improper management. At the same time, Transportation industry, as the basic industry of national economic development, has been invested by the state year by year, so how to manage the fixed assets of transportation enterprises effectively? This paper chooses Hohhot Public Transportation Corporation as the research object, through the analysis of the current situation of the fixed assets management of Huhou Public Transport Company. It is diagnosed that the purchase process is unreasonable, the purchase examination and approval is single, the accounting is not standardized, the classification of fixed assets is not clear, the accounting is not regulated, the rights and responsibilities of the daily management of assets are not clear, and the punishment is not in place. The inventory of real assets is large, the result of inventory is difficult to deal with, the procedure of disposal of assets is complex, the method of disposal is not scientific and reasonable, and so on. Through the deep research on the management of fixed assets of public transport companies, The main reasons for the problems are that the company is still in the traditional mode of production and management, the development of enterprise culture lags behind, the lack of effective supervision and assessment system, etc. These reasons have hindered the normal management of fixed assets. Around the above problems, this paper will establish a fixed assets inventory system by straightening out the work flow of fixed assets. To improve the management of fixed assets in the work system in the aspects of perfecting the regulations on the management of fixed assets, and innovating the working methods of fixed assets through the partial pilot system, the regular disclosure system, the establishment of a system of rewards and punishments, etc. Thus eliminating the unreasonable factors in the four levels of management of the original fixed assets, such as purchase, accounting, daily management and scrapping, so as to point out the direction for better management of fixed assets, and then to promote the steady improvement of the management of fixed assets.
【學(xué)位授予單位】：內(nèi)蒙古農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F572.6;F570.5

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