The Problems in the Management of Fixed Assets in the Institutions and Countermeasures

The management of fixed assets in the institutions are influenced always by the management model of planned economy, so some problems have been revealed in the practice: depreciation has not been counted in fixed assets, this accounting system and method can not show accurately the real financial situation; the evaluation standard of fixed assets is too low, this makes institutions do not pay more attention to the management of important fixed assets; the purchase of fixed assets is short of funds and leads to occupy other funds; the management is bad in the transforming the fixed assets from uncommercial to commercial; the effective distribution and redistribution are not rational; many institutions pay more attention to purchase of fixed assets than their management, it leads to produce many problems, such as interior management system of fixed assets is not complete, management level is low, operating efficiency of fixed assets is not high and etc.