The existing problem and strategy to the management and accounting of college's fixed assets

In this article,we describe the various defects in the management of the college's fixed assets and analyze the problem in item setting of the fixed assets and accounting calculation. Therefore we put forward measures such as organizational structure, system perfection, transferring from nonworking assets to working assets,to reinforce the management of the fixed assets and ensure that it is safe and perfect. In order to ensure that we could make the information of the college's net assets reliabe we also offer the suggestion to add accumulated depreciation on the accounting measurement of the fixed assets and made difference between the various capitals on the purchase of the fixed assets to use different account measurement.