First, the status of intangible assets management
For a long time, due to the influence of China's economic system and management mode, the value of intangible assets and its role in the development of public institutions have not been fully valued by leaders and managers at all levels, and the management and supervision of intangible assets have been in the "primary stage", resulting in a very serious loss of intangible assets. Connecting with the international accounting system is an important reform of China's accounting system and one of the main contents of modern accounting management. At present, there are many loopholes in the accounting and management of intangible assets in many units, especially institutions in China, which has become a huge gap in the loss of unit assets.
(1) The accounting of intangible assets is inconsistent with the current accounting system of public institutions. According to the current accounting system of public institutions, intangible assets purchased or developed by public institutions and applied for use through legal procedures should be debited to the "intangible assets" subject and credited to "bank deposits" and other related subjects according to actual expenditures. All kinds of intangible assets should be amortized reasonably. Institutions that do not implement internal cost accounting should be included in the "business expenses" account and credited to the "intangible assets" account when amortizing intangible assets purchased and developed by themselves. This provision is difficult to implement in practical work, which is manifested in the following two aspects. First, when should the financial funds and institutions that do not implement internal cost accounting be amortized as "business expenses"? Units use this year's budget funds to purchase intangible assets. If the actual implementation of this year's budget funds is to be reflected in the final accounts of the department, it should be recorded in the "business expenditure" account and credited to the "intangible assets" account at one time in the year of purchasing intangible assets, which will inevitably cause intangible assets to be written off in the year of purchase; If intangible assets are included in "business expenses" and "intangible assets" at the end of service life, it will inevitably lead to the department's final accounts not reflecting the budget implementation of this year. Second, intangible assets transferred by other units (account sets) cannot be accounted for. For example, a public institution purchased a set of computer software with special funds for independent accounting. After the completion of this project, the purchased computer software will be handed over to the company for use, and "intangible assets" should be added according to the regulations, but there is no corresponding credit account.
(2) Incorporate into fixed assets accounting. Fixed assets and intangible assets are two different kinds of assets. Many units treat intangible assets as fixed assets and account for them together. For example, a public institution, which is the basic guarantee fund unit of financial funds, purchases a set of computer software with this year's budget funds, directly increases "business expenses", reduces "bank deposits", debits "fixed assets" and credits "fixed funds". The name of the fixed assets ledger is computer software. Fixed capital and fixed assets will be reduced when software is stopped or eliminated.
(3) The increase of intangible assets is not accounted for. In the knowledge economy society, it is inconceivable to say that some institutions have no intangible assets. However, some institutions did not include intangible assets in their accounts as required. Intangible assets have no general ledger and subsidiary ledger, and even intangible assets are not enabled. After purchasing intangible assets, directly increasing "operating expenses" and reducing "bank deposits" cannot reflect the increase of intangible assets. Some institutions use special funds to purchase intangible assets. Once the special tasks are completed, intangible assets will not be recorded at all. Over time, the responsibility of intangible assets management is unclear, resulting in the loss of intangible assets.
(D) The relevant laws and regulations are not perfect. The detailed rules for the evaluation, confirmation, approval and specific accounting management of intangible assets are not clearly defined by some higher authorities, and the laws and regulations promulgated by the state are not perfect. In particular, there are no principles and standards for the evaluation of land use rights, and there is no clear and authoritative practical department. This makes it impossible for all competent departments to formulate and implement relevant accounting systems and management methods, which leads to the slow progress of accounting management reform of intangible assets, and even most units have not yet started.
Second, some suggestions to improve the management of intangible assets
(A) to strengthen the study of the basic theory of intangible assets accounting, making intangible assets accounting more operational. The rapid development of science and technology and the rapid change of economic environment highlight the driving effect of intangible assets on enterprise value. It has been widely recognized that the growth of social wealth and economy today is mainly driven by intangible assets. However, the development of accounting has not completely "reflected" this new phenomenon. How to define these "intangible assets" as "intangible assets" in the accounting sense, accurately accounting and correctly reflecting are the real challenges facing accounting. I think there are two points worthy of our consideration: first, the accounting confirmation, measurement, recording and reporting of intangible assets are the support of the basic accounting theory of intangible assets. To confirm all kinds of "intangible assets", we must first strengthen the research on the basic theory of intangible assets accounting, and add corresponding subjects for accounting intangible assets to the net assets of institutions, so that the account books of institutions that have not yet implemented internal cost accounting can truly and accurately reflect intangible assets. Secondly, due to the different nature, manifestations and functions of the development of public institutions, the recognition, measurement and reporting of intangible assets should be studied from the characteristics of their categories or major items, rather than simply incorporating these "intangible assets" into accounting.
(2) Establish rules and regulations to standardize the accounting management of intangible assets. Relevant state departments should formulate and promulgate policies and regulations on intangible assets as soon as possible, formulate unified evaluation and valuation standards and scope, and designate authoritative departments to practice. The competent departments of all systems and institutions should formulate and improve corresponding accounting management methods and implementation rules according to national policies and regulations and combined with the situation of their own departments, clean up evaluation and registration, establish account books as required after reporting to higher authorities for examination and approval, incorporate all existing intangible assets into accounting, closely monitor the implementation of various laws and regulations, constantly find and plug loopholes in the implementation, and further improve relevant rules and regulations. Leaders of public institutions and department heads should implement the responsibility system at different levels, strengthen supervision and ensure the standardized and orderly accounting management of intangible assets; The internal audit department should closely cooperate with the state and social supervision departments, organically cooperate, play the role of joint supervision, effectively promote the full implementation of various policies, regulations and systems, and gradually standardize the accounting management of intangible assets.
(3) Strengthen the internal control and management of intangible assets and promote the establishment of intangible assets institutions. At present, to strengthen the internal control of intangible assets in public institutions, we must first gradually establish an internal control system for intangible assets suitable for the actual work of the unit according to the different specific conditions of the unit, including authorization and approval of intangible assets, division of responsibilities, risk assessment and prevention, accounting information control and communication, etc. So as to provide reasonable guarantee and basis for regulating and restraining the behavior of the unit itself. At the same time, we should always carry out independent audit, supervision, inspection and evaluation of the implementation of these internal control systems, and put forward targeted improvement measures and suggestions in time for the loopholes, risks and problems existing in them, and gradually improve them in practice.
(four) strengthen the management of intangible assets on a regular basis to prevent the loss of intangible assets. Institutions should designate corresponding intangible assets management departments, and the financial department of the unit should standardize the accounting management of intangible assets and establish corresponding subsidiary ledger and ledger of intangible assets. The intangible assets management department and the financial department shall conduct a comprehensive inventory of intangible assets at least once a year to verify whether the actual quantity of intangible assets is consistent with the book quantity, and whether the general ledger, subsidiary ledger and subsidiary ledger are consistent; Whether the storage and use of intangible assets are normal, find out the problems existing in management in time, and formulate corresponding improvement measures to ensure the effective management of intangible assets.
(five) the establishment of intangible assets verification and approval system. Under the condition that social wealth and economic growth are increasingly driven by intangible assets, it will play an increasingly important role in restricting the future development of public institutions. Strengthen the management of intangible assets and establish a verification and approval system for intangible assets. For the verification, transfer and transfer of intangible assets, the person in charge of the user department shall write a written application and list it, and report it to the intangible assets management department and the financial department. The two departments will organize personnel to inspect and evaluate the use value and performance of intangible assets and report them to the unit leaders. Intangible assets exceeding a certain amount, after being approved by the leaders, should also be reported to the competent department and the financial department for approval in accordance with the relevant provisions on the management of fixed assets. After the specific implementation, the intangible assets management department will register and put on record, and promptly notify the intangible assets using department and the financial department to write off intangible assets, effectively preventing intangible assets from being written off at will. Intangible assets that are allowed to be transferred after examination and approval shall be disposed of in an open, fair and just manner by the state-owned assets management department in accordance with the examination and approval opinions and by market-oriented methods such as bidding, auction and agreement transfer. not have