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监狱属于行政单位,是国家刑罚的执行机关,监狱固定资产是指监狱所占有、使用的能以货币计量的经济资源,是保证其正常运转的物质基础。为了提高监狱固定资产的使用价值,高效发挥监狱固定资产的社会服务功能,防止国有资产流失,应加强监狱固定资产管理,建立健全各项管理制度,保障国有资产的安全和完整。文章实际工作经验,针对监狱固定资产管理中存在的问题及对策进行了探讨。
The prison belongs to the administrative unit and is the executive organ of the state punishment. Prisons ’fixed assets refer to the prisoners’ possession of the economic resources that can be measured in the currency and are the material basis for ensuring their normal operation. In order to improve the use value of fixed assets in prisons, effectively utilize the social service functions of fixed assets in prisons and prevent the loss of state assets, we should strengthen the management of fixed assets in prisons, establish and improve various management systems and ensure the safety and integrity of state-owned assets. Article practical work experience, for the prison of fixed assets management problems and countermeasures were discussed.