Specialized assets inventory summary
Specialized assets inventory work is carried out to make the special assets more clear and explicit. The following is a summary of the special assets inventory that I have carefully organized for you.
Specialized asset inventory summary of a
First, the basic situation of asset inventory
The city's asset inventory work base date is December 31, 2006; the scope of the asset inventory is before December 31, 2006 by the establishment of institutional management department approved the establishment of the implementation of the administrative, institutional financial and accounting system of various types of administrative institutions, social groups and Implementation of the accounting system of civil non-profit organizations, and with the financial sector has a funding relationship with the social groups, etc., the city included in the scope of this inventory *** there are 231 administrative institutions and social organizations, of which 47 administrative, 183, social organizations 1; inventory content is the basic situation of each administrative institution clean-up, account cleaning, property inventory, improve the system and other four aspects.
Second, the characteristics of the asset inventory work
The asset inventory work mainly has the following characteristics:
(a) strong leadership, well-organized. In order to guide and coordinate the work of asset inventory, the municipal government specifically set up by the executive vice mayor as the head of the municipal administrative unit asset inventory leading group; and the establishment of an asset inventory office within the municipal capital bureau, specifically responsible for the organization and implementation of the asset inventory work; municipal departments directly under the relevant towns and cities, streets were also established in accordance with the requirements of the timely establishment of their own departmental asset inventory leading group and offices, the implementation of specialized personnel, clear work responsibilities. Specialized personnel, clear work responsibilities. In order to ensure that the asset inventory work is carried out in an orderly manner, according to the city's actuality, we have also formulated and issued the policy documents and operating procedures for asset inventory work, in accordance with? Unit self-check, special audit, summary report? Three steps, the purpose of the city's asset inventory, base date, scope, duration, organization and other aspects of the specific provisions and requirements.
(2) Strengthen training and careful guidance. According to the unified deployment of the Ningbo Municipal Bureau, the city held a citywide mobilization of administrative institutions asset inventory work and business training meeting on March 21, the meeting required each unit to fully understand the importance and necessity of the asset inventory work, and to clarify their respective objectives, tasks and duties required, and after the meeting will be the implementation of the asset inventory work to the specialized sections and personnel, standardize the inventory procedures, and serious work discipline; at the same time, it is also the At the same time, the policy documents and operational procedures for this asset inventory work were explained in detail.
According to? division of labor, clear responsibility, close collaboration? principle, the Asset Inventory Office for the responsibility of the asset inventory department, in this inventory work, the inventory office in the training work based on the city's administrative institutions to supervise and guide the work of the asset inventory, and through the telephone answer and door-to-door solution to solve practical problems encountered in the process of the operation of the inventory work in a timely manner to guide the handling of the inventory of the inventory of the city's administrative institutions, truthfully reflecting the asset management situation, for the next step in the development of the administrative institutions to meet the needs of the city's administrative institutions. The city's administrative unit assets management situation, for the next step in the development of the city's actual asset management policy to provide a basis.
(C) Specialized audits to ensure quality. In order to ensure the safety and integrity of the assets, to ensure the quality of the work of the inventory, we take the form of invitations to tender, commissioned Fenghua City, Guangping, Zhengde, Ningbo Lianzhong and other three accounting firms in the city's 139 administrative institutions to carry out a special audit, and the results of the unit of the asset loss and spillover inventory to make a professional appraisal, issued the "Asset Inventory Special Audit Report". This asset inventory work, although the task is heavy, time is tight, but we entrusted the intermediary organization audit surface still reached 60%, Ningbo City, the top of the list.
Third, the results of the asset inventory work
The city *** there are 231 administrative institutions and social organizations, the administrative establishment of 2293 people, the establishment of 7,232 people, the actual administrative staff in service 2481 people, 7015 people, 3,419 people retired, as of December 31, 2006, the asset inventory book value of 328023.95 million yuan! , asset inventory increased by 232.670 million yuan, asset inventory decreased by 37.72668 million yuan; the city's liabilities book value of 137,790.77 million yuan, inventory liabilities increased by 0.5 million yuan, a decrease of 206,600 yuan; net assets book value of 188,298.21 million yuan; net assets pending disposal of 147,589,000 yuan. Administrative uncoupled economic entities accumulated actual investment of 37.434 million yuan, total assets of economic entities 1350.218 million yuan, net assets of 107.115 million yuan; institutions of foreign investment of 13.653 million yuan, total assets of economic entities 43.1525 million yuan, net assets of 14.030 million yuan (see the balance sheet of administrative institutions).
The city declared, confirmed asset losses: as of December 31, 2006, the city in the asset inventory **** declared pending net loss of assets 14,758,900 yuan, of which 23,267,000 yuan of pending gains; pending loss of 38,026,200 yuan (see the fixed asset inventory schedule, the balance sheet of the administrative institutions).
Asset gains of 17.34 million yuan recognized by the CPA firm audit, of which 700,000 yuan recognized gains on current assets and 16.64 million yuan on fixed assets; asset losses of 36.73 million yuan recognized by the CPA firm audit, of which 2.06 million yuan recognized losses on current assets and 34.67 million yuan losses on fixed assets.
Fourth, the effectiveness of the inventory work and some of the problems found therein
The administrative unit asset inventory work, due to the importance of the leadership, the deployment of careful, strong support of the departments, has achieved a milestone in the effectiveness of the work, mainly in the following:
(a) generally improve the awareness of the management of state-owned assets of the various departments. Through this inventory, the units, departments and towns and streets of the relevant personnel seriously study the laws, regulations and business knowledge of state-owned asset management, state-owned asset management processes and business processes have a new understanding, to varying degrees, to enhance the administrative units of state-owned asset management work. In the process of inventory, the staff of the State-owned Assets Bureau and the business personnel of each unit together with the side of the inventory, research, *** with the discussion of state-owned assets management business, found that the problem is corrected in a timely manner, the atmosphere of state-owned assets management to reach an unprecedented high. The vast majority of units in the inventory work specifically set up a work team, draw business backbone, seriously do a good job in this inventory work. After the inventory, many units in order to better manage the assets of the department, but also specialize in additional staff to strengthen the management force. Such as the Bureau of Organ Affairs, Xikou Town and other units for the financial strength of the weak, management is not in place phenomenon, specifically from other departments to draw good business, strong quality comrades to fill the post of management of state-owned assets.
(ii) further consolidate the foundation of the management of state-owned assets. According to the specific requirements of the asset inventory work program, on the one hand, through the inventory of the administrative institutions have established and improved the fixed asset ledger, further improve the physical asset ledger, physical asset ledger, custody and use of the register, the real establishment of physical assets? Account book? Management system, for each physical asset to establish a physical asset card information, including the name of the asset, the number of assets, acquisition time, category, original value, use of the state, the custodian of the most primitive information content, the establishment of the city's state-owned assets in the future dynamic monitoring system provides information support; on the other hand, focused on sorting out the debts and liabilities, and the debts and liabilities were recorded in detail, including the nature of the funds and money, and the relationship between the unit, age, change unit relationship, the age of the account, the reasons for change, etc., but also on the funds pending professional identification, so as to rationalize the units of the `credit and debt relationship; at the same time, standardize the units of the completion of infrastructure projects final accounts of the financial treatment; rationalize the competent departments and subordinate departments and subordinate departments and departments of property rights between the relationship between the departments; in addition, the administrative units of state-owned land allocated to the registry, to prevent the state-owned land The government is also working to prevent the loss of state-owned land.
(C) a true and complete grasp and understanding of the assets and financial situation of the units, mapping out the bottom of the family, and fundamentally reversed the phenomenon of more off-the-books assets. This inventory, we have made a serious inventory and cleaning of the physical and book assets of each unit, and the assets of the inventory surplus and deficit for professional appraisal, a comprehensive grasp of the administrative institutions idle assets (including leasing, lending), guarantees, asset disposal, foreign investment, etc., to further revitalize the existing stock, the assets have been effectively utilized to lay the foundation for the work; through the inventory, we *** found that each unit Off-the-books physical assets amounted to 22.567 million yuan, of which 13.2 million yuan of land, housing and buildings, and 9.367 million yuan of other equipment and office appliances. Currently this part of the assets have been fully accounted for. Such as a street in the inventory process, found a more than 10 acres of land without a head of household, through the old comrades recall, and by the relevant departments identified, this piece of land is indeed owned by the street, so that all of a sudden for the street increased about 5 million yuan of state-owned assets.
However, in the inventory process, we also found many problems and management deficiencies, due to a long time, administrative institutions generally exist? Heavy income, heavy acquisition, light management? The traditional thinking, asset management awareness is weak, the lack of standardized and effective internal management mechanism, ? Arbitrary acquisition, arbitrary disposal, no efficiency? Phenomena such as varying degrees of existence, specifically manifested in:
(a) the asset management system is not sound. Many units do not have a sound asset management system, some units even if the development of the internal management system, but not really implemented, the system is tied to the high side.
(b) Accounts processing is not standardized, not timely, resulting in asset accounts do not match, account card does not match, the formation of a large number of off-the-books assets.
(c) Asset warrants are not complete, the phenomenon of misplaced ownership is relatively serious. Competent authorities and subordinate and some units and units of state-owned assets between the property rights relationship is unclear, misplaced ownership.
(d) individual units of asset disposal is not standardized, arbitrariness is greater.
(e) The risk of external investment in the institutions, the potential loss of assets is serious.
The discovery of these problems, for us to strengthen the supervision and management of state-owned assets in the future, to improve the management approach to find a focus point.
V. Opinions and suggestions to strengthen the management of state-owned assets
In view of the current situation and problems reflected in the asset inventory, in order to ensure the safety and integrity of state-owned assets, we believe that we should do the following aspects of work:
(a) seriously do a good job in the follow-up work of the asset inventory, consolidate the results of the work of the asset inventory. Due to time constraints there will inevitably be omissions, omissions and misstatements of the assets, the departments and units are required to carry out asset inventory work to check for gaps; asset surpluses, losses of assets, funds pending and current accounts, etc., in accordance with the relevant provisions of the asset inventory verification and approval of the treatment.
(ii) make full use of asset inventory data to establish asset information files. Asset inventory data classification, organization, processing, on the basis of a comprehensive analysis, to identify their own management? Vacuum? and? Loopholes?
To improve the financial and asset management level of each unit.
(C) the establishment of a complete asset inventory system to prevent the former clear after the chaos. Administrative unit assets in a dynamic process, each unit to establish a complete asset inventory system, timely grasp of the structure of the assets, quantity, quality, to do? Home base? Always clear, the situation is always clear, and effectively prevent the management of assets before and after the chaos, and to establish a verification system, unit leaders or asset management and use of personnel leaving the office, we must organize the verification, for the transfer of assets and supervision of the handover procedures, to ensure that the people away from the clear, to prevent the loss of assets.
(d) require each unit to establish and improve the state-owned asset management system, improve the asset management responsibility system, the implementation of relevant personnel, clear responsibilities. From the acquisition of assets, acceptance, use, transfer, transfer, scrapping, reporting loss and other aspects of strengthening the system to plug the loopholes of asset loss, so that the asset management system, scientific, standardized, and truly eliminate off-the-books assets and asset loss.
(E) further standardize the behavior of asset disposal, strict asset approval system. Transfer of property rights, gratuitous transfer, sale, loss, scrap and other asset disposal and non-operating assets to operating assets, should be strictly in accordance with the relevant provisions of the implementation of a strict approval system, shall not exceed the authority of the unauthorized disposal. At the same time, in response to the problems identified in this inventory, we believe it is necessary to introduce a supplementary provision on strengthening the management of assets of administrative institutions, to further regulate the behavior of asset disposal.
(F) Strengthen business training, improve the business quality of accounting personnel, standardize the basic work of accounting.
(vii) Summarize the experience of this inventory work, we believe that we should strengthen the special audit of the assets of the units and inspection efforts, if necessary, but also with the help of intermediary institutions power of the key units to carry out special audits, in order to increase the supervision of state-owned assets of various departments and units.
Summary of the special assets inventory two
First, to strengthen the organization and leadership, to ensure the smooth implementation of the special investigation and cleaning of state-owned assets.
Since the launch of the special investigation and cleanup work, the leadership of our hospital attaches great importance. According to the xxx people's government office "on the issuance of state-owned assets inventory and disposal work program notice" (GuangZhengOuFa 20xx104) document requirements, our hospital developed a special investigation and cleanup of the implementation program, in accordance with the program requirements, set up to dean for the leader, deputy director of the vice president in charge of vice president for the vice president of the work of members of the leading group; office in the finance department, specifically responsible for state-owned assets Special investigation and clean-up work; the head of each section for the group members to help do a good job of special investigation and clean-up of state-owned assets.
Second, the state-owned assets special investigation and clean-up work of the specific content and methods
(a) the scope and content of the inventory:
According to the xxx People's Government Office "on the issuance of state-owned assets inventory and disposal of the work program notice" (Guangzhengbanfa 20xx104) documents, the main contents of the inventory include: office computers, printers, Copies, photo 1
Cameras, cameras, televisions, electric fans, air conditioners, office desks and chairs, sofas, bookcases, coffee tables, conference tables and chairs, water dispensers and other office equipment and office furniture and other property and materials disposal.
(B) the methodology and steps of the asset inventory
The asset inventory is divided into four stages, namely: unit self-checking, summarizing and verifying, rectifying and improving, and filling in the form to report.
1. Unit self-check stage
Office according to ? State-owned assets special investigation and cleanup of statistical statements? The relevant content and requirements of the unit's existing stock of property and materials, one by one inventory check.
2. Summarization and verification stage
The working group verifies the self-inspection table according to the summarized self-inspection table, item by item, and then reconciles it with the book amount of the unit.
3. Rectification and Improvement Stage
If there are discrepancies, find out the reasons, dispose of them in accordance with the relevant regulations, and rectify them within the specified time.
4. fill in the form, reporting stage
According to the previous stage of the detailed bottom of the inventory, re-accounting, fill in the "special investigation of state-owned assets cleaning up the statistical reports" to the county financial bureau.
Third, the results of the state-owned assets special investigation and clean-up work
The inventory to achieve the object checking the account, to the account of the object, the account in line with the real, standardize the unit asset disposal behavior, the implementation of the asset disposal approval process, to prevent the loss of assets and other irregularities.
Fourth, there are problems
Through this inventory, so that the unit accounts in line with the real, accounts in line, but there are some problems. First, the management of fixed assets is not standardized; second, the transfer of materials between sections is not standardized registration, material transfer is not handover procedures.
The main reason for the problem: First, the management of state-owned assets is not enough attention; Second, the daily management of state-owned assets is not standardized, the transfer of materials between the use of the transfer of materials between the sections did not transfer the registration in a timely manner.
V. Rectification measures
For the problems, we will take the following rectification measures:
1. Further strengthen the management of state-owned assets management efforts to develop a specific asset management system, standardize the relevant checking procedures. The inventory of existing property and materials after the details of the bottom of the report archives, so as to facilitate future investigation.
2. Strengthen the daily management of state-owned assets. Regular inspection, to do a comprehensive inventory at the end of each year, check the unit of the current year's assets and changes in the inventory, inventory loss and so on. To sell, scrap assets for timely disposal, new assets, especially donated assets in a timely manner, to prevent the loss of state-owned assets.
Specialized asset inventory summary of threeFirst, the basic situation
October 1, XX Lirong Light Dance was formally established, received the original Lirong station's fixed assets, after three years of operation, the work of various departments has been on track. In order to further standardize and strengthen the management of my station assets, solidify the foundation work of financial management, sound management mechanism, safeguard the integrity and security of state-owned assets, thoroughly mapping the family background, to maximize the effectiveness of fixed assets, according to the company's light dance counting the requirements of the notice of the financial [XX] No. 399, the station has carefully organized a station-wide inventory of fixed assets. Skin care products
Second, the inventory of the main beauty practices
(a) leadership attention,abercrombie france, how to lose weight, well organized. Lirong leadership attaches great importance to the inventory work, the inventory work as a November Lirong one of the key work. Set up by the station director Zhang Fan as leader, deputy director for the deputy leader, the heads of departments for the members of the fixed assets inventory leading group, responsible for the station's fixed assets inventory work organization and implementation, the relevant functional sections have a clear division of labor.
(ii) publicity in place, realistic and innovative. In order to better achieve the results of the inventory, Lirong issued a special "notice on the fixed asset inventory" document on the scope of the inventory, the inventory content, the leadership of the organization division of labor, time arrangements, work requirements and other clear provisions. Lirong Asset Inventory Leading Group specially organized the inventory staff of each department to hold an inventory mobilization meeting, and carefully studied the notice of Light Dance Accounting & Finance [XX] No. 399, and put forward detailed requirements for filling in the fixed asset inventory form, fixed asset card, and fixed asset ledger. The inventory is carried out in a timely manner to publicize the situation, so that every employee has a higher understanding of the inventory work , and actively cooperate with the inventory work.
(C) (wrinkles) clear division of labor, clear responsibility. Inventory work *** divided into preparation, inventory, summarize and acceptance of the four stages. Preparation stage is the establishment of the main work of the fixed assets inventory working group, the working group is divided into physical inventory working group, financial books working group, the use of accounts working group, the information organization working group, clearly stipulate the responsibility of the working group, team members, division of labor scope. The workload, heavy responsibility of the physical inventory working group and arrangements for the relevant functional departments of the elite as the inventory registration personnel, the establishment of four inventory working group, respectively responsible for electronic information equipment, mechanical equipment, tools and appliances, station facilities and other equipment inventory, clear the scope of the group's inventory and work responsibilities.
(D) (anti-aging) step-by-step, rationalization. The key work of this inventory falls on the inventory stage and summarize the stage. Inventory stage is the main work of the inventory team of the station's fixed assets inventory, inventory, the implementation of the asset storage location, asset status, etc., truthfully fill out the fixed asset inventory registration form. For the fixed assets found in the inventory that need to be scrapped, reported as damaged or otherwise disposed of, it is required to find out the reasons and put forward proposals for handling. Summarize the stage is by the books working group and the use of accounts working group will be their respective books, cards and physical inventory working group to provide the fixed assets inventory list for verification, the items that have objections to the inventory again to confirm, confirm the information organized by the working group according to the inventory results filled out in detail? Fixed Asset Inventory Report Form? After confirmation, the data organization working group will fill in the fixed assets inventory report form according to the inventory results. Fixed Asset Inventory Report Form Mutual review and confirmation, together with a summary of the inventory work to the inventory work of the leading group for review.
Third, the main results of the inventory
Lirong leaders and departments attach great importance to the inventory work, the main leaders personally grasp the implementation of the work. Inventory leading group held a weekly meeting for the inventory work, on the one hand, to grasp the progress of the inventory work, on the other hand, on the inventory of doubtful points, difficult problems to communicate and solve.
After the inventory, Lirong mainly achieved the following results: First, the full implementation of the Lirong fixed assets physical management of the basic information, especially for some of the physical information does not match the transfer of assets, Lirong site physical inventory as the basis for the relevant information to be supplemented, modified. Second, further improve the financial fixed assets card and the use of departmental information registration of the use of accounts, so that the account, account card, account in line. Third, the inventory of a number of years of service life of about 20 years of infrastructure projects, these projects due to the continuous renewal and transformation of the station, has been removed, landfill, a variety of products, the inventory summarized after the report to the company to apply for scrapping.
Fourth, the next step in the work of asset management ideas
(a) improve the system. In the future, my station will be based on the new requirements of fixed asset management, the development of fixed asset management methods suitable for the actual station, easy to operate.
(ii) clear responsibilities. Further clarify the duties and responsibilities of the various functional departments of fixed asset management, the establishment of unified requirements, hierarchical management, each to the best of their ability, each responsible for the new mechanism.
(C) strengthen management. Fixed asset management as financial management and fixed asset use, management of an important daily work of the department, always pay attention to unremittingly, standardize procedures, good out of the entry and exit, sound accounts, certificates, cards, and strengthen the accounting, to ensure that the funds account, the physical account is consistent.
(D) strict inspection. Each department of their respective management of fixed assets once a year for self-examination, for violation of the situation to inform.
(E) good implementation. Focus on day-to-day management and implementation of the system, fixed asset management department in the strengthening of day-to-day management at the same time, to grasp the implementation of the system of supervision and inspection, coordination, articulation, supervision of the implementation of the various departments, and strive to improve the station's fixed asset management to a new level.
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