Countermeasure analysis of fixed assets management and accounting: fixed assets are important means of production and play a decisive role in the production and operation of enterprises. Although the nature of enterprises is different, the management and accounting of fixed assets in enterprises are similar. Next, the fixed assets are analyzed from two aspects of management and accounting, and the corresponding countermeasures are put forward with the attitude of finding and solving problems. 1. The analysis of the problems existing in the management of fixed assets and the countermeasures can be summarized as follows: 1. The examination and approval procedures for the purchase and construction of fixed assets are not perfect, lack of planning, and there is a certain randomness, so it is impossible to make the best use of everything and give full play to its role in production and operation. 2. The implementation of the fixed assets management system is not strict, and the procedures for allocating fixed assets are not handled as required. Some leaders of the competent department or the person in charge of handling the case do not understand or know that the allocation of fixed assets should go through the necessary allocation procedures according to the prescribed procedures. Therefore, the financial department can't handle the accounting of the increase or decrease of fixed assets according to the relevant asset allocation procedures, which is easy to cause the discrepancy between the accounts and the facts. 3. The account management is out of touch, and most of the asset specifications and models reflected in the books are incomplete or blank, and many storage locations or user departments are inconsistent with the actual situation, and even cannot be accurately filled in. As a result, the assets reflected in the book can't correspond to the real objects one by one, which makes it difficult for the asset management department to make inventory losses, scrap or rebuild and expand an asset it manages, and for the financial department to increase or decrease the accounts of the asset. In addition, as mentioned above, due to the lack of allocation procedures, the result will inevitably lead to the fact that the asset accounting unit does not know the real existence of the physical object, and it is impossible for the asset using unit to know the value and depreciation of the physical object. When the physical objects can no longer be used, the above two units can not handle the accounting treatment of scrapped assets in time according to the regulations. 4. The division of labor between the fixed assets account and the material management functional departments is not clear enough, the responsibilities are not clear enough, and the relationship is not clear enough. Due to subjective and objective reasons, I can't really perform my duties. The department in charge of fixed assets accounts mainly includes finance, asset management, office and asset use departments. However, the financial departments of many enterprises do not do a good job of fixed assets inventory at least once a year from the perspective of financial management, which leads to many problems such as off-balance-sheet management of fixed assets not being solved in time; The asset management department failed to put forward corrective opinions and take remedial measures in time for the practice of increasing or decreasing fixed assets without allocation procedures; As a comprehensive management department, the office did not help and cooperate with the asset management department to strengthen the management of non-productive fixed assets such as office equipment, furniture and household appliances. , resulting in functional departments out of touch with the management of fixed assets, leading to confusion in the management of fixed assets. The purchase, construction, use, scrapping and price change of fixed assets need strict management system to avoid the loss of fixed assets. However, many enterprises have many problems in the management of fixed assets. Therefore, strengthening the management of fixed assets has become an urgent problem for business operators. Matters needing attention and work to be done in management mainly include the following three points: 1. Perfecting and perfecting the fixed assets management system, specifically, is to standardize the management of fixed assets in the form of system and form an effective asset management restraint mechanism, including. Methods and procedures for examination and approval of applications for the purchase and construction of fixed assets, asset delivery, allocation, transfer, inventory gains and losses and disposal of scrapped assets; Technical archives of fixed assets shall be handed over and kept; Division of responsibilities between relevant departments, etc. , we should further improve and enrich the established fixed assets management system that needs to be improved. 2. Clarify the division of responsibilities between the relevant departments of fixed assets management, so that the financial, asset management, office, asset use and other departments have the responsibility to manage the fixed assets and make them intact. Starting from their respective responsibilities, these departments cooperate with each other and focus on the management of fixed assets. The specific division of responsibilities is as follows: (1) Finance Department:-Responsible for increasing or decreasing the quantity and value (including the original value) of fixed assets in the form of purchase, construction, allocation, investment, donation, financing lease-in, transfer, resale, inventory gain, inventory loss, scrapping and other accounting basis. -Responsible for organizing and participating in the inventory of fixed assets, confirming the asset value of the inventory results, filling in the inventory form, compiling the inventory report and accounting the inventory results; -Assist the asset management department to handle the procedures of asset allocation, sale and scrapping, and fill in the relevant asset values; -Responsible for organizing and participating in the compilation of enterprise fixed assets catalogue, classification method, estimated service life, estimated net salvage value and depreciation method of various fixed assets; —— Responsible for supervising, inspecting and guiding the management of fixed assets by relevant departments from the perspective of financial management. (2) Asset Management Department:-Responsible for the approval, compilation, summary and approval of the purchase and construction plan of fixed assets; -Responsible for procurement, construction, allocation, investment, donation, financing, leasing, transfer, sales, inventory surplus, inventory deficit, scrapping, etc. , as well as the approval procedures for the increase or decrease of fixed assets and the financial entry procedures; -Participate in the inventory of fixed assets, be responsible for confirming the number of assets with surplus and deficit, assist the financial department to determine the full replacement price of assets with surplus, be responsible for the technical appraisal of the intact rate of assets with surplus and the use value of scrapped assets and the examination and approval of scrapped assets, and be responsible for tracking and recording the specifications, models, technical indicators, storage location, use status and intact rate of fixed assets at any time; And focus on the management of fixed assets produced and operated by enterprises; —— Responsible for the management of technical archives of fixed assets, such as handover and storage; —— Responsible for compiling the catalogue, classification method, estimated service life, estimated net salvage value and depreciation method of fixed assets of enterprises; —— Responsible for supervising, inspecting and guiding all relevant departments to manage fixed assets from the perspective of asset management. (3) Office:-Responsible for the approval and preparation of the purchase plan of fixed assets such as office equipment, office furniture, household appliances and cultural and sports facilities; -Participate in the inventory of fixed assets; -Be responsible for mastering and recording the specifications, models, technical indicators, storage locations, usage and intact rate of fixed assets at any time; And focus on the management of fixed assets of non-production and operation of enterprises; (4) All asset using departments:-Use fixed assets in strict accordance with the operating procedures and carefully maintain them to ensure that the fixed assets are intact; -Fixed assets shall not be borrowed, allocated, transferred or sold without approval; -Actively assist and cooperate with finance, asset management, office and other relevant departments, participate in the inventory of fixed assets, and ensure that the accounts of fixed assets are consistent. -Accept the supervision, inspection and guidance of the financial and asset management departments and offices on the management of fixed assets. 3 leaders at all levels should raise awareness and support the management of fixed assets. Leaders at all levels should understand the importance of fixed assets management, attach importance to the standardized management of fixed assets, overcome and change the idea of "emphasizing production and operation, ignoring management and accounting", and fully realize that fixed assets are an important part of state-owned assets and one of the most important means of production for enterprises, and their value-added indicators are also important inspection and assessment contents for enterprises. We should actively support and effectively strengthen the management and accounting of fixed assets. Second, the problems existing in fixed assets accounting and countermeasures analysis There are three main problems in this respect: 1. The recognition standard of fixed assets is not uniform, and the classification of assets is not uniform. The Accounting System for Enterprises clearly stipulates the standards for the confirmation of fixed assets, but some enterprises have not accounted for some inspection instruments, communication tools, cultural and sports facilities that meet the standards for the confirmation of fixed assets. There are some nonstandard problems in classified accounting of fixed assets in some enterprises. For example, some enterprises classify testing instruments, communication tools and household appliances into machinery and equipment, and some enterprises set their own classification names without using a unified classification name, resulting in confusion in the classification of fixed assets; 2. The depreciation period of fixed assets is not uniform. It is mainly manifested in the determination of depreciation years of assets such as machinery and equipment, office equipment (such as computers and printers), communication tools (such as mobile phones) and household appliances (such as televisions, air conditioners and cookers). There is no clear and specific regulation, and there is a certain arbitrariness. 3. The inventory of fixed assets is a mere formality, the problem of inconsistent accounts and the assets to be scrapped have not been dealt with for a long time. The existence of some units in different degrees has unclear significance and insufficient attention to the inventory of fixed assets that enterprises must carry out. The inventory work has gone through the motions and it is impossible to grasp the true and complete situation of fixed assets in time, resulting in the above-mentioned problems of inconsistent accounts and long-term scrapping of assets due to irregular management and accounting of fixed assets. In view of the above problems, the matters needing attention and work to be done in accounting mainly include the following three points: 1. Clarify the scope and confirmation standard of fixed assets, and unify asset classification and depreciation period. The Accounting System for Enterprises clearly stipulates that the production and operation equipment, appliances, tools and units with a service life of more than one year are worth more than 2,000 yuan, and the service life exceeds. With regard to the classification of fixed assets and the determination of depreciation period, an enterprise may, in accordance with the provisions of the enterprise accounting system and with the participation of relevant departments such as finance and asset management, formulate a unified fixed assets catalogue, classification method, estimated service life, estimated net salvage value and depreciation method of various fixed assets. , and compiled into a book, approved by the board of directors or managers' meeting according to the management authority, reported to the relevant departments for the record, and kept in the location of the enterprise for future reference. Once the above-mentioned approved contents are confirmed, they shall not be changed at will. If changes are needed, they should still be submitted to the relevant parties for filing according to the above procedures, and explained in the notes to the accounting statements. According to the relevant provisions of the enterprise accounting system, it is suggested that the fixed assets be classified according to the following categories (for reference only): (1) buildings (2) transportation equipment (3) machinery equipment (4) self-propelled equipment and instruments (5) communication equipment (6) office equipment (7) living and cultural facilities (8) others (2) setting up account cards reasonably. Accordingly, the financial department of each unit should set up fixed assets general ledger, fixed assets subsidiary ledger and fixed assets card to carry out detailed accounting of fixed assets. Fixed assets subsidiary ledger (fixed assets register) shall be set according to the categories of fixed assets, which can reflect the names, specifications, original values, accumulated depreciation and net values of various assets, and the first few pages of various account books shall be set with classified assets summary account pages; In addition to the information in the sub-ledger, the fixed assets card can also reflect the storage location, using department, auxiliary equipment, asset allocation and changes in detail, and it should be at least in triplicate, with one for finance, asset management (asset management, office) and asset using department. 3. Do a good job in the inventory of fixed assets, and deal with inventory surplus, inventory deficit and scrapped assets in a timely manner. The Accounting System for Enterprises stipulates that an enterprise shall make an inventory of its fixed assets on a regular basis or at least once a year. For the fixed assets with inventory surplus, inventory deficit or damage, the reasons shall be found out, a written report shall be written, and the fixed assets shall be disposed of before closing the accounts at the end of the period after being approved by the board of directors or the manager meeting according to the management authority of the enterprise (the industrial accounting system stipulates that the fixed assets shall be disposed of after being approved by the competent financial authority). This work is one of the most important and basic methods to adjust fixed assets, deal with inventory surplus, inventory deficit and fixed assets to be scrapped, and solve many problems left over by fixed assets. It is necessary to master and skillfully use this method. With the support and participation of the leaders in charge, this work is jointly completed by finance, asset management, office, asset use and other departments and related personnel. The specific methods and steps are as follows: First, the Finance Department fills in the name, specification, book quantity, original value, net value and storage place (using department) of related assets item by item in the "Fixed Assets Inventory Table" according to the financial account book records. Two, the departments involved in the inventory personnel according to the relevant content reflected in the above table, the actual assets on-site inventory. In the process of inventory, if it is found that the specifications, models and storage locations of the physical objects are inconsistent with those reflected in the books, the asset management section (room) shall be responsible for correcting them after verification; Anything that has no physical object is regarded as a loss of inventory. On the contrary, assets that have physical objects and meet the standards for the recognition of fixed assets, which are not reflected in the books, should be treated as inventory surplus, and the old and new degree of inventory surplus assets should be identified and confirmed at the same time. The Asset Management Department shall be responsible for finding out the reasons for the profit and loss, and require a brief explanation in the "Remarks" column, and a separate explanation if necessary. Third, the asset management department is responsible for the technical appraisal of damaged and useless assets to be scrapped found in the inventory process. After confirmation, indicate it in the inventory table, and briefly indicate the reason for scrapping in the "Remarks" column, and explain it separately if necessary; Responsible for confirming the original value of inventory surplus assets according to the replacement full price of similar fixed assets. Fourth, the finance department is responsible for assisting the asset management department to confirm the full replacement value of fixed assets and confirm the net value according to the old and new degree of fixed assets; Responsible for summarizing the original value and net value of inventory gains, inventory losses and assets to be scrapped. On this basis, the "fixed assets inventory report" is compiled, including four items: 1. Explain the basis, scope, time, departments and personnel involved in the inventory; 2. Explain the inventory results, inventory gains, inventory losses and the amount of assets to be scrapped; 3. Explain the reasons for the discrepancy between accounts and facts and the formation of scrapped assets; 4. Put forward preliminary treatment opinions, and explain whether the negligent person and the insurance company are liable for compensation, and put forward suggestions for improving the management of fixed assets. Fifth, report the "fixed assets inventory report" and "fixed assets inventory table" to the competent department, and make corresponding accounting treatment for inventory surplus, inventory deficit and assets to be scrapped, such as "loss and surplus of pending property", "clearing of fixed assets" and "fixed assets". To sum up, enterprises should pay attention to the above analysis matters in the management and accounting of fixed assets, and the problems encountered by enterprises in the management and accounting of fixed assets will be solved. 1] Ma Fenglian. Comparison of fixed assets accounting treatment under different systems [J]. Henan Science and Technology, 2005, (09) [2] Teng. On the statistical work of fixed assets of enterprises [J].[3] Shao, Statistics and Consulting, 200 1, (06). Enterprises quit! [J]。 Scientific management research, 1992, (0 1) [5] Wu Shouren. How to make good use of "accelerated depreciation of fixed assets" discount? -Interpretation of the State Council's "60 Articles" Series IV [J]. East China Science and Technology, 2006, (1 1) [6] Liu Biao. Precipitated funds and enterprise financing [J]. Research on quantitative economy, technology and economy, 1993, (05) [7] Zang. (08) [8] Sun Meihua. Problems and countermeasures of fixed assets management in public institutions [J]. Hydrology, 1992, (S 1) [9] Jiang Ali. How to manage fixed assets well [J]. Science and Technology Information (Academic Edition), 2006, (09)