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1、Discussion on How to fixed assets management institutionsAbstract: The institution of fixed assets management is an important component of the management institutions, and its standardized and institutionalized, scientific and can improve the utilization of fixed assets, good rates, to make it fully
2、 effective. How do the fixed assets of a scientific and effective management, to improve efficiency in the use of budgetary funds and institutions, social benefits and enhance the competitiveness of the utmost importance. Key words: institutions; fixed assets; Management Institutions and institution
3、s of fixed assets refers to the possession or use of the unit value more than the required standards, the useful life for more than a year, and remained in use during the physical form of the original value of the assets or units not up to the required standards, but the use of time in more than one
4、 year a large number of similar materials. Institutions are institutions doing business in fixed assets and other activities of the material conditions, the implementation of various functions to maintain the material basis for the normal operation of public institutions. Fixed assets management is
5、an important part of the management institutions, and its standardized and institutionalized, scientific and can increase the utilization of fixed assets, good rates, to make it fully effective. How do the institutions of scientific and effective fixed asset management, to improve efficiency in the
6、use of budgetary funds, social benefits and enhance the competitiveness of units is extremely important. Strengthening the institutions of fixed assets management, and can ensure the security and integrity of fixed assets to prevent the loss of state assets, improve efficiency in the use of fixed as
7、sets; can effectively promote the healthy development of public institutions. This article reveals the status of fixed assets management institutions and problems of proposed targeted to strengthen the institution of fixed assets management measures and recommendations. First, fixed assets managemen
8、t institutions exist in the current major issues With the gradual improvement of working conditions and institutions, a large number of modern office equipment purchase, an increasing number of fixed assets of institutions, and some quite large, with total assets reached tens of millions, or even a
9、billion dollars, but we look at institutions of fixed assets accounting and management, there are many non-standard, weak phenomenon, they constitute a serious obstruction and inhibited the development of institutions and influence the state-owned assets, the loss of state-owned assets to become a s
10、erious hazard. Mainly as follows: (A) does not attach importance to fixed assets, management of confusion, dealing with non-standard accounts Most institutions widespread confusion and account management of fixed assets does not deserve its problems. The first allocation of their performance, accept
11、 donations and other channels of fixed assets obtained in the book is not reflected by the higher authorities and other units of the free allocation allocation of computer, automobile, some special equipment, according to the provisions of the financial system should be integrated into Accounts for
12、fixed asset accounts, but some units are not in the account on the performance; Second, fixed asset accounting personnel intentionally or unintentionally, the accounts of the phenomenon of omission often occur, for certain units configured for individual mobile phones, laptop computers for individua
13、l use of the public property, accounting personnel are often deliberately not be credited to fixed accounts, but also some units due to the accounting officer to part-time workers, or undocumented posts do not have the accounting expertise and inadvertently omission of fixed assets accounts; Third,
14、most institutions of fixed assets failure to increase the part of the reconstruction and extension provisions included in the value of fixed assets; Fourth, the transfer is unclear, the transfer of some units and personnel in the adjustment of change in the leadership to mobilize the time of the tra
15、nsfer of fixed assets are not required, only a general ledger, fixed assets, without a breakdown, in particular, in the township, frequent changes of personnel, resulting in the number of units of fixed assets of the book remain unchanged for several years; five books and records of fixed assets is
16、not complete, some units due to accounting personnel management awareness is not strong, the units can be purchased in books, other fixed assets, as well as while does not meet the required standards, the use of time in more than one year a large number of similar materials to reflect the book fails
17、 to provide for fixed assets; 6 the existence of unlisted assets, the lack of effective regulation, a number of units in the special project or special project implementation, purchase of equipment and engineering expertise in the project expenditure accounts charged to the project after the transfe
18、r of units of fixed assets should be managed and used, but some units use the opportunity to put this part of the fixed assets of unlisted, for operation or lease, the obtained income is used for employee benefits or other expenditures, so that this part of the unlisted fixed asset alienation, loss
19、of control. (B) Failure to establish and improve a fixed asset management system, asset management responsibilities are not clearly Reposted elsewhere in the paper for free download http:/ Financial management in public institutions, most focus only on the financial cost to have a strict system of u
20、nits under the management of public funds, and provides specific criteria and a clear breakdown of costs or requirements, but not enough emphasis on fixed assets, fixed asset management rules and regulations are not perfect, and some not even the establishment of fixed asset management system, resul
21、t in unsystematic management of fixed assets, only in the accounting book that reflects on the lack of physical registration account. (C) lack of regular inventory of fixed assets inventory, neglect of the daily management of The current accounting system institutions and institutions to implement c
22、ash basis, not to depreciation of fixed assets, this provision is essentially the use of the cost of fixed assets at the time of purchase once amortization. This has inevitably led to a false impression: monetary assets is more important than physical assets. Therefore, the time in the procurement o
23、f fixed assets are often able to be respected, and layers of approval, clear responsibility and authority, but after using the link in the procurement slowly been neglected, such as changes in fixed assets, changes in registration and management, regular maintenance to maintain, normal effective use
24、 and so on, ignoring the existence of funds another way - in-kind. The lack of regular inventory of fixed assets inventory system, for long periods of reconciliation, non-inventory, lack of supervision, the book reflects the fixed assets and physical discrepancies, there are accounts nothing, there
25、is no account of the phenomenon of things more. Of fixed assets destroyed, and disposal, transfer, sell, transfer, do not follow the procedures prescribed by the examination and approval, to handle, non-strict compliance with the procedures provided for national financial systems. For example, a wri
26、ter in the audit of public institutions to see its use on a jeep is not reflected in the book, an inventory of cash inventory and found that there is a cashiers library a few years ago for the car alone, cashier bank borrowings of the top libraries, the book has been in the accounting of fixed asset
27、s have not been reflected so that the car completely from a scrap-book to purchase the assets. Second, for problems in management of fixed assets is available from the following aspects to strengthen the management: (A) strictly comply with the relevant financial regulations, firmly establish the aw
28、areness of state-owned assets management according to law To strengthen the institutions of the fixed assets, management awareness, there should be a scientific supervision and restraint mechanisms to safeguard the operation of the quality of management of fixed assets. Leading institutions in the e
29、valuation system can be implemented in fixed assets and effective management and leadership system of linking performance appraisal to supervise and institutions at all levels to strictly comply with and regulate the implementation of national financial regulations and improve the legal awareness of
30、 management staff, clear the implementation of asset management responsibilities, strengthen and firmly establish the awareness of state-owned assets management according to law. (B) establish and improve fixed asset management system, strengthen supervision Most of the administrative institutions f
31、rom the current status of the asset management point of view, on the fixed assets, lax management, lack of long-term effective asset management system, management system implementation not in place. Therefore, in accordance with the relevant provisions of the state-owned asset management, combined w
32、ith the actual situation of various units and operational characteristics of a long-term management of fixed assets to establish a sound mechanism and a sound management system has become public institutions at all levels to strengthen asset management imperative. Institutions should establish and i
33、mprove the units fixed assets management system, establish accounts by the Finance departments under a unified accounting and asset management by departments under a unified registration, management, and asset management departments should strictly adhere to and implement the relevant financial regu
34、lations and the units fixed assets management system . (C) to strengthen professional training accounting staff to improve service quality, improving the treatment of fixed assets, accounts We must strengthen the accountants professional training and learning, and constantly improve their profession
35、al quality; adhere to accounting personnel certificates, to eliminate the phenomenon of undocumented posts; strict implementation of regulations and institutions related to the financial accounting system, standardize and improve the accounting treatment, do a good job of fixed assets the management
36、 of basic work to ensure that accounts accounts consistent with accounts in line objects. To improve equity accounting methods, and institutions can be used according to the original value and the estimated useful life depreciation methods, both a true reflection of net fixed assets for institutions
37、, but also conducive to public institutions to cost accounting. (D) to strengthen the routine supervision of fixed assets to implement the asset management responsibilities, to prevent the loss of state assets reposted elsewhere on the Download Center http:/ free papers Daily monitoring of fixed ass
38、ets and institutions, can look at aspects: First, charge card accounting system should be established. Financial sector institutions, asset management and user departments were established fixed assets, general ledger, fixed assets and fixed assets register thin card, fully and correctly and timely
39、recording of changes in fixed assets, increase or decrease, so that regardless of the manner in which increase in fixed assets reduction, we must start from the source. Procedure is complete, the registration clear to ensure that accounting, management and use of the interface between departments in
40、 line. Improving and perfecting the physical registration of accounts, and can make use of computer technology, on all fixed assets from the acquisition, requisitioned from the store to scrap for the entire management and improve the level of fixed asset management information. The purchase of fixed
41、 assets should resolutely implement the government procurement system, included in the scope of government procurement to save the use of State funds. Second, the establishment of a special department or specialized staff responsible for maintenance and upkeep of fixed assets system. Worked out each
42、 year for housing, equipment maintenance programs, regular inspections of fixed assets, maintenance and other routine maintenance work on the use, repair and maintenance records of the results and records on a regular basis by a special department or specialized personnel to perform inspection proce
43、dures. Third, the establishment of fixed assets verification system, allocation, transfer, retirement, reported losses of fixed assets should be reported to higher authorities or at the same level finance department for approval along with the financial department approval documents, if necessary, n
44、eed to hire agency audits, strict compliance with approval review process, truthful accounts of dealing with an asset write-offs on the residual income and the transfer of income to be paid or deposited in a timely focus on accounting accounts, not income or sit, shall not be used for other purposes
45、, and even recorded address. Fourth, the establishment of an inventory of fixed assets inventory system, according to state-owned asset management practices and institutions provisions, and institutions of the occupied there, the use of state-owned assets should be periodically checked to ensure we
46、have healthy clear, consistent accounts accounts, debit cards in line accounts they are, prevent asset stripping , and should therefore be regularly or irregularly to the inventory of fixed assets, inventory, so as to timely identify problems and to effectively prevent loss of state assets. Reposted elsewhere in the paper for free download http:/
