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监狱作为特殊的国家机关,监狱的国有资产为国家所有,是实现监狱管理各系统稳定运行的重要基础。基于监狱财务管理的特点,为了提升监狱固定资产的使用效益,发挥其监狱固定资产的最大价值,防止资产流失,保证国有资产的保值、增值,应加强监狱国有资产管理,健全监狱国有资产管理制度。本文立足于监狱固定资产管理的现状,分析目前监狱固定资产管理中存在的主要问题,并就改进措施简要探讨。
As a special state organ, the State-owned assets of prisons are all owned by the state. It is an important foundation for the stable operation of all systems of prison administration. Based on the characteristics of prison financial management, in order to enhance the efficiency of the use of fixed assets in prisons, maximize the value of fixed assets in prisons, prevent the loss of assets and ensure the preservation and appreciation of state-owned assets, the state assets management in prisons should be strengthened and the prison state-owned assets management system should be improved . Based on the status quo of prison fixed assets management, this article analyzes the main problems existing in prison fixed assets management and briefly discusses the improvement measures.