我国固定资产管理中出现的问题浅析

近些年来看,随着市场竞争的日益激烈化,国有企业越来越重视固定资产管理工作,固定资产管理工作已经成为企业里一项重要的管理工作。固定资产是一个企业能否得以生存和发展的根本,也是一个企业的重要经济来源,对提高企业经济效益有着重要的作用。本文通过结合参考资料与相关数据,简要介绍了国有固定资产管理的重要作用,以及探究国有企业固定资产的现状与问题,最后做出适当的改善方案,对现阶段国有企业固定资产的管理有着一定的实践意义。     

加强固定资产管理 创建节约型医院

固定资产是国有资产的重要组成部分,是单位开展业务及其他活动的重要物质条件。如何创建节约型医院,对医院的固定资产管理工作提出了更高的要求。本文通过分析医院固定资产管理中存在的问题,结合医院固定资产管理的实践,提出加强医院固定资产管理的建议,希望对建设节约型医院有一定的借鉴意义。     

常见绩效评估方法介绍及选择

文中介绍了几类常见的绩效评估方法,阐述了选择合适绩效评估方法的相关标准和原则,并从几个方面对几种常见的绩效评估方法做了对比。     

加强行政事业单位固定资产管理的对策分析

行政事业单位的固定资产是政府机关行使行政职能,发展行政事业的必备物质基础,是国有资产的重要组成部分。随着经济改革的不断发展和行政事业单位社会服务需求的多样化,固定资产各类数量变化较大,对固定资产管理提出了更高的要求。但目前大多数行政事业单位仍存在对固定资产重购轻管、管理制度不落实等现象,亟需加以解决。     

高校固定资产管理存在的问题和解决的方法

随着我国高等教育事业的不断发展,高校所拥有的固定资产大幅度增加。但在高校固定资产管理方面也不同程度的出现了重钱轻物、重购轻管的现象。因此,现阶段切实加强高校固定资产管理,充分利用和发挥其效能,对提高高校资产管理水平,促进高等教育事业有着重要的意义。     

当前民间投资增速下滑调查：瓶颈多身份难获认同

年初以来，民间投资在全社会投资中的占比出现了近10年间首次下滑。数据显示，1—4月份，民间固定资产投资增速比全国固定资产投资低5.3个百分点，占全国固定资产投资的比重降至62.1%，比去年同期降低3.2个百分点，比2015年全年降低2.1个百分点。     

资产调剂信息管理系统在合并院校中的应用探讨

一、资产调剂信息管理系统的主要内容资产调剂信息管理系统是总务基建处为了减轻业务工作量、降低运行成本开发的集固定资产调拨、固定资产出租、固定资产处置、固定资产报废、物资调剂、其他资产调剂、     

高校固定资产内部控制体系探讨

固定资产是高校生存发展不可缺少的物质基础,在资产总额中所占的比重极大,是进行教学、科研等活动的物质基础.但是目前高校固定资产管理方面存在着许多问题,主要原因是内部控制较弱.针对高校固定资产管理存在的问题,从内部控制的角度探讨如何切实做好固定资产管理,提高固定资产使用效率.     

医疗器械行业固定资产折旧方法研究

随着医疗体系的不断健全,我国的医疗事业得到了飞速发展,各医疗器械公司为了获取更多的利润,纷纷加大投入,不断引进大型的机器设备,这些设备也就成了医疗器械公司固定资产的重要组成部分。固定资产折旧通常是运用一定的计算方法按月提取,计入成本或使用费用,折旧核算的准确性、科学性也就决定了固定资产在使用过程中消耗的准确计算与完整补偿。     

浅析固定资产管理的内部控制

市场经济体制的改革发展,使得我国众多企业事业单位也开始着力于转变自身传统的内部管理模式,以求提高固定资产的管理效力。因此,对现代企事业单位来讲,要想促进自身快速发展,就必须明确内部固定资产的地位和特性,分析现阶段在固定资产管理内部控制工作中存在的各种问题。在此基础上,针对相应的问题提出具体的方案,从而提高内部控制管理水平,做好固定资产的管理工作。     

Cultural inclusion and social trust: Evidence from China

This paper investigates the relationship between a region's cultural inclusion and its residents’ social trust. Based on the individual-level survey data from China, we find a positive correlation between cultural inclusion and average levels of social trust at the city level. When instrumenting culture inclusion using government spending on the construction of culture and fixed assets, we find a consistent positive correlation between cultural inclusion and social trust. We also find that higher levels of cultural inclusion are positively correlated with the happiness and optimistic social attitudes of residents and are negatively correlated with the probability of misperception and conflicts.     

REVELATION MECHANISMS AND ALLOCATIVE EFFICIENCY

We show that revelation mechanisms affect owners' valuations of the assets they own and that different mechanisms provide owners with the incentive to reveal—truthfully—different valuations. Self‐assessment of property with compulsory sale at the self‐assessed price is the only known mechanism that promotes allocative efficiency by providing efficient incentives for transferring property to those who value it most. We introduce two modifications of the standard self‐assessment mechanism that maintain full incentives to invest and raise as much public revenue as can be raised efficiently. (JEL D61, D82, H21, K11)     

ARE “RISKY ASSETS” SUBSTITUTES FOR “MONETARY ASSETS”?

The paper uses an asymptotically ideal model to estimate substitution elasticities between financial assets held by the U.K. personal sector. An important innovation is to extend the range of assets to include "risky" assets as well as capital certain "monetary" assets. The most significant result is the evidence of substitution between "risky" assets and "cash" assets. Also, as risk aversion increases substitution between "risky" assets and "cash" assets generally falls. ( JEL E41)     

Do shocks affect men's and women's assets differently? Evidence from Bangladesh and Uganda

Using panel data, this article tests whether shocks affect men's and women's assets differently in Bangladesh and Uganda. Across countries, covariate and idiosyncratic shocks have different effects on men's, women's and jointly owned assets. Jointly held land and assets were better insured against food price increases in Bangladesh, unlike jointly held assets and wives’ assets in Uganda. Weather shocks affect husbands’ and wives’ assets differently in both countries. Reflecting contextual differences, illness shocks negatively affected wives’ land in Bangladesh, while death reduced husbands’ non‐land assets. In Uganda, fuel price increases eroded husbands’ landholdings, while drought shocks reduced wives’ assets. Ugandan husbands’ assets were better protected against covariate shocks than wives’ assets.     

Building community-engaged practicum units through anchor institutions: The case of Southside Initiative

ABSTRACT

This article provides the assessment results from a community-engaged field education unit for social work students situated within a neighborhood setting in the South-Central region of the United States. A community-university partnership between several community institutions and a school of social work created the Southside Initiative (SSI) as a means to build capacity within the Oaks neighborhood. This neighborhood lacked professional social workers but was rich in other types of assets. The lessons learned from this initiative provide preliminary understanding about the benefits, complexity, and challenges of building and sustaining community-rooted practicum placements in neighborhood settings.     

An asset-based approach to facilitating positive youth development and adoption

The present study examined outcomes for youth in foster care who participated in an asset-based camp designed to build youth assets and facilitate adoption. The study addresses youth perceptions of their assets and the relationship between assets and adoption status. Youth perceived that their assets increased over time and adopted youth reported having more assets than youth who were not adopted. An asset-based approach may lead to positive outcomes for youth in foster care.     

Community health needs assessment and action planning in seven Dominican bateyes

Haitians and persons of Haitian descent living in the Dominican Republic are often relegated to living in deeply impoverished communities called bateyes. Despite obvious needs and some NGO presence in the bateyes, little assessment has been done to identify specific needs as understood and experienced by community members themselves. This article describes a community health needs assessment and action planning process developed and implemented by university researchers, NGO staff, and community members to identify needed areas for community-based health intervention in seven Dominican bateyes. Surveys and focus groups were used to collect data about the needs and assets of the bateyes and their residents around the following broad topics: demographics, health, education, financial/economy, legal issues, and transportation/infrastructure. These data were then used to guide an action-planning process that identified clean water, access to food and nutritional diversity, and economic development as primary and immediate needs in the communities. The process, its outcomes, and lessons learned are discussed.     

Household Assets and Food Security: Evidence from the Survey of Program Dynamics

This study uses the Survey of Program Dynamics data to examine the independent role of household assets in food security. It further examines whether assets provide a buffer for low-income households to food insecurity in the face of income losses. Results of the Two-Part Model analyses show that household assets have a significant association with food security in both the full sample and the low-income sample. In the presence of household assets, income’s effect on food security decreases. In addition, the significant interaction terms of income loss and household assets indicate that assets provide resources to smooth food consumption. The findings of this study suggest a consideration of asset building strategies in asset related provisions of current food assistance policy.     

Do parental assets matter for children's educational attainment?: Evidence from mediation tests

This study investigates (1) the effects of parental assets on children's educational attainment from high school completion to college degree attainment, and (2) mediating roles played by parental involvement, child's educational expectations, and child's self-esteem. The study sample (N = 632) is drawn from the Child and Young Adult data supplement to the National Longitudinal Study of Youth 1979. Results indicate that parental assets are associated with children's later educational attainment. Financial assets and home-ownership are significantly associated with high school completion and college attendance. In addition, family income becomes non-significant when specific measures of assets and liabilities are taken into account. Non-financial assets and income are significant predictors of college degree attainment. Children's educational expectations mediate the effect of financial assets on high school completion. Empirical evidence provides support for asset-building programs and policies designed to promote long-term educational attainment.