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A Study on Fixed Asset Management of Utilities under the New Governmental Accounting System

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DOI: 10.23977/accaf.2024.050113 | Downloads: 69 | Views: 394


Fang Shen 1, Jingyuan Huang 1


1 Jiujiang Vocational and Technical College, Jiujiang, Jiangxi, 332007, China

Corresponding Author

Fang Shen


This paper discusses the importance of fixed asset management of A utility under the new government accounting system, the requirements of the new government accounting system for its management and the current problems faced. In order to solve these problems, this paper puts forward a series of optimization strategies, including improving the fixed asset management system, strengthening the level of information records, raising the degree of management attention, cultivating fixed asset managers in an all-round way, standardizing fixed asset accounting and building a suitable asset management information system. These measures will help to ensure that Utility A can conduct fixed asset management more robustly and transparently under the new system environment and lay a solid foundation for its sustainable development.


New government accounting system, institutions, fixed asset management


Fang Shen, Jingyuan Huang, A Study on Fixed Asset Management of Utilities under the New Governmental Accounting System. Accounting, Auditing and Finance (2024) Vol. 5: 92-98. DOI:


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