First, the problems existing in the management of fixed assets in administrative institutions
The fixed assets of administrative institutions are an important part of state-owned assets and a necessary condition for the operation of administrative institutions. Because the sources of funds for purchasing fixed assets by administrative institutions are mostly financial allocations, they are charged in expenditures, and fixed assets are not depreciated. Therefore, some departments and units do not handle the purchase, management and accounting of fixed assets according to the system requirements, and there are problems such as off-balance sheet assets and private "small treasury". Losses and wastes occur from time to time, and the management of state-owned assets in administrative institutions is worrying, mainly in the following aspects.
1. The internal management and external supervision system of fixed assets are not perfect, and the responsibility for asset management is not clear.
First, the internal management system is not perfect. In the usual financial management, most administrative institutions only pay attention to the management of unit public funds with strict financial expenditure system, and the systems and regulations of fixed assets management are not perfect, only pay attention to purchase, ignore daily management, and lack the physical registration account or ledger of fixed assets; The collection and storage of assets are not recorded and the procedures are incomplete, which leads to the unclear responsibility of asset management of fixed assets. Second, the external supervision mechanism is not perfect and the supervision is not strong enough. According to the requirements of the fixed assets management system, the relevant government departments should punish those responsible for violating the fixed assets regulations? Because the management has not been thoroughly implemented, the person in charge of the custody of fixed assets has a weak sense of responsibility. Will the management of fixed assets be neglected, resulting in more violations?
2. There is something wrong with the accounting records.
First, the accounting system and accounting units are unreasonable. Some companies' books only reflect the total original value of fixed assets, and no fixed assets ledger or card has been established, which leads to the disconnection between accounts and things and the total book value is out of control. Second, the financial accounting information is not timely, such as the assets formed by the renewal, maintenance, transfer and donation of fixed assets are not recorded in time, and some are not even recorded; Check the scrapped and disposed assets in time; Another example is the construction of fixed assets, which is not accounted for because of insufficient funds and unfinished final accounts. Third, the accounting information is untrue, which can not truly reflect and effectively control the physical condition and increase or decrease of fixed assets. Some accountants intentionally or unintentionally ignored the fixed assets account. Fourth, accounting information records are incomplete and there are off-balance-sheet assets. Some units rented some office buildings, and the income was not fully recorded, which directly offset the entertainment and welfare expenses of the units outside the account. The accounting department has no complete ledger or record of the rental income of the unit, and the accounting supervision is out of control.
3. The increase or decrease of fixed assets is not strictly in accordance with the prescribed procedures, and the accounting treatment is not standardized.
Most units have the phenomenon that the purchase of fixed assets is not included in the government procurement procedures to varying degrees; When the fixed assets are damaged, scrapped, allocated, sold or transferred, they fail to report to the competent department or the finance and state-owned assets management department at the same level in time according to the regulations and perform the examination and approval procedures. There is a phenomenon of random sale, transfer and write-off, and the amount of disposal is also quite large.
4. Lack of regular inventory of fixed assets and neglect of daily management.
Generally speaking, the basic goal of fixed assets management is to require that the accounts are consistent with the facts. This goal requires not only the correct value accounting of fixed assets, but also the consistency between the book quantity and the physical quantity. This requires regular (usually one year) inventory and inspection of the physical quantity of fixed assets. However, due to reasons such as staffing, division of labor among departments and low audit pressure, institutions can't make regular inventory of fixed assets, and the intermittent and lagging inventory makes it difficult to find problems in the use of fixed assets in time, which in turn leads to the lag of problem handling.
5. Unreasonable asset allocation.
For a long time, the state-owned assets of administrative institutions lack integration mechanism, the assets between units lack reasonable flow and allocation, and the possession and utilization of assets between units are unbalanced. Some are too little, others are too little, which is generally manifested in the coexistence of resource shortage and idleness.
1, the influence of external environment
(1) system is not perfect. The imperfection of accounting laws and regulations in administrative institutions is an external factor that leads to problems in the management of fixed assets in administrative institutions. Accounting Standards for Business Enterprises and Accounting System for Business Enterprises have detailed provisions on business accounting, and with the improvement of laws, accounting standards are constantly updated, which objectively promotes the refinement of business accounting. But at present, institutions use the Accounting System for Institutions promulgated by the Ministry of Finance in July 1997. The budget and final accounts system was updated only in 200 1 and 2002. Therefore, compared with enterprises, the accounting-related laws and regulations of public institutions in China are not sound enough, and the update is not timely enough, and a set of perfect restraint mechanisms has not been formed. At the same time, the current accounting system also stipulates that the fixed assets of administrative institutions are not depreciated, and the net value of fixed assets is not reflected in the statements. This makes the balance sheet unable to reflect the degree of wear and tear of fixed assets. With the passage of time, the book value of fixed assets deviates from the actual value more and more, resulting in the inflated total assets.
(2) The management organization is not standardized. On the macro-management level, the macro-management department of state-owned assets in some administrative institutions is the financial department, and some units are state-owned departments. The management authority of the financial department and the state-owned assets department is unclear and their functions overlap.
(3) lax management and law enforcement. Although the criminal law clearly stipulates that the loss of state-owned assets is guilty and the responsible person should be punished, the loss of state-owned assets is very serious, but most of the responsible persons are rarely punished as they should be.
2, the influence of internal factors
(1) The management has not paid enough attention to the use and management of fixed assets. All items and money in administrative institutions are the assets of the unit, which are the same in essence, but different in form. However, because the fixed assets are amortized at the time of purchase, depreciation is no longer accrued during use. This inevitably creates an illusion that monetary assets are more important than physical assets. Therefore, the management does not pay enough attention to the use and management of fixed assets.
(2) The internal control system itself is not perfect. The internal control system of fixed assets is not perfect, and most units have not established relevant systems for the purchase, storage, use, maintenance, allocation, scrapping and inventory of fixed assets.
(3) personnel factors. The management of state-owned assets in most administrative institutions is also managed by accounting institutions. Due to professional restrictions, management is not in place, and financial personnel do not know much about the attributes of fixed assets, which limits the improvement of fixed assets management system and the improvement of management effect. In addition, the professional quality of some financial personnel is not high, and it is difficult to distinguish whether some projects should be recorded in fixed assets. If some units purchase books on a large scale and carry out library construction, the purchased books will not be recorded in fixed assets accounting.
Third, optimize the management of fixed assets in administrative institutions
1, strictly abide by laws and regulations, and firmly establish the consciousness of managing state-owned assets according to law.
Administrative institutions at all levels should strictly abide by and standardize the implementation of relevant state laws and regulations, resolutely implement the government procurement system to purchase fixed assets, and save the use of state funds; Scrapping, allocation and sale of fixed assets shall be reported and approved according to the prescribed procedures. Improve the legal awareness of managers, clearly implement the responsibility of asset management, and strengthen and firmly establish the awareness of managing state-owned assets according to law.
2. Improve the asset management mechanism.
To complete the management of fixed assets, we must establish an effective management mechanism to promote the realization of management objectives? Perfecting the management mechanism of fixed assets must be valued and recognized by relevant government leaders. A responsibility mechanism for asset management in administrative institutions can be established, and a three-level management responsibility system can be implemented. The main leaders of the unit are the overall responsible persons, the leaders in charge are the main responsible persons, and the heads of the user departments are the direct responsible persons. Clarify the scope of responsibilities of relevant responsible persons, implement the responsibility of asset management to people, and regularly assess the performance of responsibilities. The assessment results were promoted to personnel? The basis of appointment, etc. At the same time, strengthen external supervision, audit, finance, supervision and other departments should perform their duties, strengthen supervision over the purchase, increase, decrease and lease of fixed assets in administrative institutions, take the authenticity and integrity of fixed assets as the focus of regular supervision, find problems in time, analyze the reasons and stop the loss of assets. Units and individuals who violate the law and discipline must be resolutely dealt with in accordance with the regulations.
3. Strengthen the professional training of accounting personnel, improve their professional quality and standardize accounting treatment.
Accounting personnel should strengthen professional training and learning, and constantly improve their professional quality; Insist on accounting personnel holding certificates and put an end to the phenomenon of holding posts without certificates; Strictly implement the relevant financial laws and regulations, standardize and improve the accounting treatment, do a good job in the basic work of fixed assets management, and ensure that the accounts are consistent with the facts and the accounts are consistent.
4. Change the accounting treatment method of fixed assets.
It is suggested that administrative units and institutions can be treated differently, and administrative units can use the method of virtual depreciation to reflect the old and new degree of fixed assets and report the schedule regularly; Institutions can adopt the method of drawing depreciation according to the original value and expected service life, which can not only truly reflect the net value of fixed assets of institutions, but also help institutions to carry out cost accounting.
5. Establish a fixed asset management module connected with the office automation system.
Under the impetus of information technology, accounting information system will move from closed to open, from desktop to network? Can the construction and application of office automation system be timely? Quickly obtain the management operation and real-time changes of the unit, so as to facilitate the coordination of office business among various departments and effectively process and utilize information? Fixed assets management software module is usually only used for accounting of financial department, and it is accounting software. However, with the development of society and the progress of science and technology, the accounting information system has developed to the stage of financial business integration? In financial work, the main function of fixed asset management software is to calculate asset data, including property right registration? Register real estate license? Property documents? Generate asset voucher? Asset books, etc? And property procurement? Property disposal? Acceptance registration in safety control and property right registration? It is difficult to reflect the data such as collection and registration in financial software consistently, but it will involve all personnel in the whole fixed asset management? Therefore, it is necessary to combine the office automation system with the financial fixed assets management software, so that all kinds of data resources can be shared, thus greatly improving the data management ability and utilization efficiency of the financial department?
6. Strengthen the inventory and disposal of fixed assets.
Fixed assets inventory must be carried out seriously, from the system? Time? Grab it with your hands, which is inconsistent with the facts found? Excess inventory? Fixed assets with inventory losses should be dealt with in time and a feasible budget unit inventory should be established? Disposal mechanism, and strictly implement, implement to people? Actively deal with idle fixed assets, introduce asset evaluation procedures, and bid for sale? Auction and other publicity? Transparent recovery of funds, or donation to remote areas in accordance with legal policies to achieve the preservation of state-owned assets? Increase value, improve the quality of fixed assets and ensure the authenticity of accounting information? Is it reliable? Government financial departments should also establish a list of fixed assets? The supervision mechanism of the disposal system and the amount of assets to be disposed of? Check the approved quantity and regularly check the fixed assets of the budget unit?
To sum up, it is considered that the state-owned assets of administrative institutions are the material basis for administrative institutions to perform their functions and provide public services. Strengthening the management of state-owned assets in administrative institutions is conducive to improving the asset management system and improving the government's financial management ability for the people; It is conducive to improving the efficiency of the use of financial funds and promoting the construction of a service-oriented and economical government. To this end, it is necessary to further improve ideological understanding, strengthen organizational leadership, intensify work, and effectively improve the management level of state-owned assets in administrative institutions.