In order to strengthen the leadership and ensure the effective and orderly inventory of fixed assets, the asset inventory work is specially carried out. The related assets inventory is reported as follows:
Chapter I: Summary Report of Assets Inventory According to the spirit of the Notice of Fujian Administration for Industry and Commerce on Printing and Distributing the Work Plan of Fixed Assets Inventory of Fujian Industrial and Commercial System (Gong Min Shangcai [201X] No.298), the industrial and commercial system of the whole province organized the fixed assets inventory from June 20th to June 30th, 2065,438. Through the inventory, we have achieved the working objectives of comprehensively finding out the base, correcting problems, clarifying responsibilities, standardizing management, implementing dynamic supervision, bar code management and effective system, strengthened the integrity and safety of assets, promoted the construction of a clean government, and laid a solid foundation for strengthening asset management and accurately compiling financial assets statements and budgets. By the end of 20 1x 1 1, the total fixed assets of the industrial and commercial system in the province were 176 1666630 yuan (before the inventory, it was 16582 13200 yuan). The main information of asset inventory is hereby notified as follows:
First, the main practices
1. ideological understanding is unified in place. In this asset inventory, the industrial and commercial bureaus at all levels in the province, from leaders to organs and grassroots cadres and workers, can fully realize the necessity of systematically carrying out asset inventory, regard it as the need to promote the construction of a clean and honest party style, prevent and control corruption from the source, as an important measure to strengthen the management of fixed assets, as the need to deepen departmental budgets, scientifically manage financial funds, and improve the efficiency of the use of financial funds, which is the need to gradually realize the fair distribution of government resources and improve administrative efficiency. For example, Ninghua County Administration for Industry and Commerce organized lectures on fixed assets management and financial knowledge to publicize the importance of strengthening fixed assets management and fully understand the necessity of strengthening fixed assets management.
2. Leaders attach importance to it, and Qi Xin works together. In order to effectively strengthen leadership and ensure the effective and orderly inspection of fixed assets, the provincial industrial and commercial bureaus at all levels set up a leading group for the inspection of fixed assets. The main leaders personally served as the team leader, and the leaders in charge served as the deputy team leader. Members are composed of the heads of offices, financial equipment, personnel education, discipline inspection and supervision offices, information sub-bureaus and other departments. Leading groups at all levels are seriously responsible for organizing, guiding and implementing the inventory of fixed assets at the corresponding level and system units. All departments actively cooperate with Qi Xin to form a joint force, and promote and complete the work of fixed assets inventory according to the time steps and work requirements of the inventory plan. The office strengthens the daily management of industrial and commercial fixed assets and assets inventory, registration, inventory, loss reporting and scrapping. ; The information technology department strengthens technical guidance and CA asset management; The Finance & Equipment Department earnestly performs the lead duty, interacts up and down, takes the initiative to connect, and strengthens business guidance; The people's education department strengthens the inspection of the transfer of fixed assets in personnel transfer and retirement; The supervision department strengthens the supervision of the procurement link and the disposal link such as loss reporting and scrapping. Leaders of Ningde City and Nanping City Industrial and Commercial Bureau attached great importance to the construction of system asset management team. The municipal and county (district) industrial and commercial bureaus are equipped with full-time fixed assets management personnel, and a stable fixed assets inventory and daily management team covering the municipal bureau, county (district) bureau and industrial and commercial bureau has been established. Established the system of department heads and the management system of asset management liaison, and established the organizational system of fixed assets management. Putian City Administration for Industry and Commerce specially held two meetings of the director's office to study and solve the problems encountered in the inventory of fixed assets in time to ensure the effective and orderly development of the inventory work. The leaders of Longyan and Sanming Industrial and Commercial Bureau personally led the working group to inspect and audit the assets inventory of system units. Zhangzhou and Ningde Industrial and Commercial Bureaus have incorporated the fixed assets inventory into the annual performance appraisal of county (district) industrial and commercial bureaus.
3. Careful planning and strong organization. First, carefully formulate an asset inventory plan. In order to do a good job in systematic asset inventory, and effectively solve the problems existing in systematic fixed asset management, such as non-implementation of management restraint mechanism, irregular management, unclear asset base, inconsistency between accounts and materials, and non-entry of asset purchases, the Provincial Bureau has formulated the Work Plan for Fixed Assets Inventory of Fujian Administration for Industry and Commerce, which defines the work objectives, work requirements, inventory scope, inventory content and inventory steps. Units at all levels have also formulated more specific implementation plans in light of their own reality. The second is timely training, study and publicity. In order to ensure the implementation of the plan, the provincial industrial and commercial bureau and the industrial and commercial bureau with districts and cities held systematic study and training sessions on fixed assets inventory in time, further unified their thinking and understanding, made clear the requirements of inventory work, and publicized and interpreted relevant policies and regulations on asset management; Hold asset management application software operation training, and observe the demonstration of fixed asset management practice of Ningde Industrial and Commercial Bureau on the spot; I listened to the introduction of fixed assets management experience of Ningde Industrial and Commercial Bureau and Longhai Industrial and Commercial Bureau respectively. In order to carry out the inventory of fixed assets smoothly, we have made ideological preparation, organizational preparation, policy and business preparation. The third is acceptance to ensure the realization of the inventory target. The Office of the Provincial Administration for Industry and Commerce, the Financial Equipment Department, the Information Branch and the relevant personnel of the industrial and commercial bureaus of all districts and cities formed four inspection and review working groups, and conducted work guidance and spot check and review on the industrial and commercial bureaus of 8 districts and cities and 20 counties (districts); The leading groups of the industrial and commercial bureaus of all districts and cities organized the staff of the inventory office to inspect and recheck the assets inventory of 100% county industrial and commercial bureaus. Longhai City, Changting County, Xiuyu District Industrial and Commercial Bureau assets inventory, clean-up, effective organization, early, tight, solid, high-quality completion. Shishi city Industrial and Commercial Bureau has a clear record of asset card circulation, which is managed by business card holders and can be seen at a glance.
4. Make a solid list and don't go through the motions. Industrial and commercial bureaus at all levels can strictly follow the steps, time limit and work requirements of the inventory work plan, implement it step by step and advance it in an orderly manner. First, carefully find out the daily management norms. Units at all levels carefully organize personnel to conduct on-the-spot inventory, verification and inventory of the fixed assets of their own units and departments one by one, so as to ensure that the account cards are consistent, the goods cards are consistent, the goods cards are consistent, the sources of fixed assets are found out, and the fixed assets cards (including CA assets) are filled. The heads of departments, branches, units and offices shall confirm and sign the fixed assets actually used by their departments. The second is to carefully find out the implementation of the system. In the inventory, the establishment and implementation of the daily management and disposal system of fixed assets, the allocation of management personnel and the existing problems were emphatically investigated. The third is to do a good job in the registration of inventory surplus, inventory loss, loss reporting and scrapping. The asset inventory team carefully registers and evaluates inventory gains, inventory losses, reported losses, scrapping and idleness, finds out the reasons, puts forward disposal suggestions, and does a good job in file management of write-off assets. Quanzhou, Zhangzhou, Sanming, Nanping and Fuzhou industrial and commercial bureaus have achieved outstanding results in cleaning up the retirement years and damaged assets. Quanzhou Industrial and Commercial Bureau cleared 2,273 scrapped fixed assets with a value of 558 1.2 million yuan during the inventory; Zhangzhou Industrial and Commercial System * * * cleared 2,474 scrapped fixed assets with a value of 4,662,300 yuan; Sanming Industrial and Commercial System * * * cleared scrapped and damaged fixed assets 1242 pieces, with a value of 4,576,600 yuan; Nanping Industrial and Commercial System * * * cleared 2,940 scrapped fixed assets with a value of 3,905,438+0,000 yuan; Fuzhou Industrial and Commercial System * * * cleared 863 scrapped fixed assets with a value of 2,005,500 yuan.
5. Innovative means to implement barcode management. In order to implement the asset inventory system and overcome the problems of heavy tasks, wide coverage, heavy workload of asset managers and difficult organization and implementation in daily asset inventory, the Provincial Administration for Industry and Commerce fully implemented bar code management of fixed assets in the whole system during this asset inventory, equipped with scanning guns and bar code printers, and applied fixed asset management software to label each fixed asset with its own bar code. Id card? . According to statistics, the bar code 14554 1 sheet is pasted on the fixed assets in the whole province, which provides scientific and technological means for implementing the regular asset inventory system and standardizing daily management, and lays a good foundation, greatly reducing the daily inventory work intensity of asset managers. Longhai Industrial and Commercial Bureau has developed the auxiliary software for asset management, and added the registration information of fixed assets? Wrong check? Function to enhance the integrity, standardization and accuracy of fixed assets information input.
6. Improve the system and establish a long-term mechanism. In the inventory, many units pointed out the weak links of their own asset management according to the system requirements of asset management, and followed the? Unified leadership, hierarchical management, responsibility to people, make the best use of everything? Principles, establish and improve asset management methods, further clarify the responsibilities of various departments and asset users, standardize the fixed asset management process, improve the standardized system of asset management accounts, cards, bills and tables, and ensure that the responsibilities are implemented to people at all levels. Ningde City Administration for Industry and Commerce has formulated the Interim Provisions on Compensation for the Loss of Fixed Assets in Ningde City's Industrial and Commercial System, which clarifies the person responsible for compensation, the calculation of compensation amount and the time limit of compensation method, enhances the awareness of cadres and workers to care for public property and prevents the loss of state-owned assets. Fuzhou Industrial and Commercial Bureau revised the supporting system, improved the regulations on equipment management, renovation, recycling and scrap disposal, and further refined the requirements related to fixed assets management. Longyan City Administration for Industry and Commerce pays attention to summing up experience, improving management level and conducting theoretical discussions, and has written theoretical discussion articles such as Main Problems and Countermeasures of Fixed Assets Management in Industrial and Commercial Departments at Present, Analysis of Information Management of State-owned Assets in Administrative Institutions, and Several Issues on Doing a Good Job in Vehicle Safety Management in the New Era.
Second, the main problems
1. Thought understanding is not in place. Before the asset inventory, many units existed to varying degrees? Pay more attention to money than things, buy and ignore management? Phenomenon, the awareness of daily standard management of fixed assets is weak, the awareness of asset registration is not strong, and even there is resistance. There is a phenomenon of coping with inspection. Assets such as office equipment have been transferred among asset users without going through the formalities of asset management department and financial equipment department, resulting in the inconsistency of asset account card information with the real thing or unknown whereabouts.
2. Fixed assets management mechanism is not implemented enough. First, the division of responsibilities mechanism is not implemented, and the division of responsibilities between the asset management department and the financial equipment department is vague, and the division of responsibilities is not implemented in accordance with the requirements of the Measures for the Administration of Fixed Assets of Fujian Administration for Industry and Commerce. Second, there are few full-time staff and many part-time staff in fixed assets management, so it is difficult to carry out their duties. Third, the asset use department should designate part-time personnel to manage assets, and the system implementation is not in place. Fourth, the implementation of the fixed assets management process is not enough, the implementation is not in place, and there are many daily management links of fixed assets, which is not smooth in actual work. Fifth, the awareness of asset allocation budget management is weak, asset allocation is arbitrary, and there are repeated purchases and idle assets.
3. The accounts do not match. In the inventory, it is found that quite a few units have the problems of inconsistent accounts and inconsistent accounts. First, the records of fixed assets account books are incomplete. When adding facilities and equipment, some financial asset accounts and physical asset accounts are not registered in time, or even assets are omitted; Infrastructure projects such as office buildings have been completed, property rights registration has not been handled in time, and fixed assets accounts have not been registered; The employee housing sold by the housing reform has gone through the transfer procedures, but the fixed assets accounts of the unit have not been reconciled in time. Second, the records of fixed assets account books are not synchronized. When new facilities and equipment are added, some financial asset accounts are registered in time, but physical asset accounts are not registered in time; Some physical asset accounts are registered in time and financial asset accounts are not registered in time; At the time of asset disposal, the financial asset account and the physical asset account failed to carry out corresponding accounting treatment at the same time. Third, the adjustment of fixed assets account card records lags behind. Asset adjustment between internal departments of the unit has not been handled by the physical management department; Personnel transfer, without going through the formalities of returning personal use assets to the physical management department.
4. Lack of asset management that has been idle for a long time in retirement. With the acceleration of office automation and all kinds of equipment updating, after all kinds of assets are updated, many outdated equipment are eliminated, neglected in management and disposal, and some new ones are ignored, resulting in waste and loss of assets; The scrapped and damaged fixed assets have not been written off for a long time, which leads to the distortion of the asset base and affects the budget arrangement.
5. The centralized management system of asset allocation is not perfect. The provincial bureau uniformly distributed equipment and equipment, but the centralized and unified distribution system was not implemented, and it was still directly distributed by the business offices to the relevant business departments at lower levels, resulting in some fixed assets in some cities, counties and districts with unknown sources and whereabouts, which could not be recorded in time.
Third, the rectification opinions
1. It is necessary to further raise awareness and strengthen leadership. Strengthening the management of fixed assets to prevent the loss of fixed assets is an important measure to improve the efficiency of the use of financial funds, and it is also an important content for industrial and commercial bureaus at all levels to strengthen the building of a clean government. We should change our ideas and overcome the psychology of taking responsibility and being afraid of trouble. The new official ignores the old account? And then what? Put money before things? The idea. We should fully understand and find out the gap in the implementation of standardized management of fixed assets in our unit, and carefully analyze, study and solve the problems existing in the management of fixed assets? Is there a disconnect between work and accounts? Wait for questions. All units should further attach importance to and strengthen the leadership of fixed assets management, designate a bureau leader to be responsible for the management and coordination of fixed assets of their own units, and make unremitting efforts. Strengthen publicity and education, enhance the sense of responsibility and initiative, implement the responsibility system, and incorporate it into the annual performance appraisal.
2. Further improve the system and run it for a long time. According to the relevant rules and regulations of the Provincial Department of Finance, the Provincial Organs Administration Bureau and the Provincial Administration for Industry and Commerce on the management of fixed assets, and the problems found in this asset inventory, combined with the actual situation of our unit, we will formulate clear and detailed operational management measures from the aspects of asset management tasks, management contents, management principles, organization, division of responsibilities, asset allocation, asset use, asset disposal, asset evaluation, asset inventory, asset information management, supervision and inspection, etc., and standardize the management of fixed assets from the system.
3. To further clarify the responsibility, the responsibility lies with people. Further clarify the responsibilities and authorities of the fixed assets management department and the fixed assets use department, and realize? Everything is in charge, everything is in charge? Establish a working mechanism with unified requirements, hierarchical management, sound organization and personal responsibility. Financial equipment departments, offices, personnel and asset use departments should conscientiously perform their asset management duties.
The financial equipment department of the industrial and commercial bureaus at all levels is the functional department that implements the supervision and management of fixed assets, and implements the laws, regulations, principles and policies related to the management of fixed assets; Responsible for formulating rules and regulations for the management of fixed assets to ensure the safety and integrity of assets; Be responsible for reviewing the budget, purchase, adjustment, allocation, transfer, loss, damage and scrapping of the fixed assets of this system and this unit; Responsible for the classified accounting of the fixed assets of the unit to ensure that the accounts are consistent with the objects; Responsible for the assets evaluation of the fixed assets in the unit and its subordinate system; Responsible for the formulation of fixed assets use standards and annual plans, and organize their implementation; Responsible for guiding and supervising the management of fixed assets of asset management departments at the same level.
The offices of industrial and commercial bureaus at all levels are the management departments of fixed assets of each unit. According to the relevant provisions of fixed assets management, they organize and implement the management of fixed assets of their own units, and cooperate with the financial equipment department to improve the rules and regulations of fixed assets management; Responsible for the filling and management of the fixed assets account card of the unit; Responsible for the inventory, registration, statistical statements, daily supervision and inspection, asset verification and other work of the fixed assets of the unit; Be responsible for the specific management of the fixed assets of the unit, such as budget preparation, plan declaration, acceptance and warehousing, registration and warehousing, requisition and distribution, maintenance, allocation, disposal (transfer, loss reporting, scrapping, etc.). ) and the definition of property rights, and is responsible for the classification of physical quantity accounting.
When the personnel department changes, it shall notify the asset management department in writing and do a good job in allocating and receiving assets. After receiving the asset recovery confirmation form, you can go through the follow-up procedures related to personnel changes.
Business departments (offices, departments, units), offices, stations, teams, etc. The industrial and commercial bureaus at all levels are the departments that use the fixed assets of their own units, and the main person in charge is the first person in charge of the management of the fixed assets of their own departments, who are fully responsible for the management and use of the fixed assets of their own departments to ensure the safety and integrity of the fixed assets used and managed by their own departments; Implement a part-time staff to be responsible for the daily management and maintenance of the fixed assets of the department. When the assets of part-time employees change, they should go through the handover procedures, check the accounts, cards and things, and sign the handover documents.
4. Further standardize the process and strengthen cooperation. The relevant functional departments of fixed assets management of units at all levels should strengthen cooperation and close cooperation, standardize the management of fixed assets according to the workflow, strictly follow the procedures, supervise and restrict each other. The first is to standardize configuration management. When the business department needs to increase the asset allocation, it should apply, explaining the reasons for the increase, the existing number of people in the department and the existing related asset allocation. According to the application of the department, the existing asset allocation quantity, asset allocation years and standards, the office puts forward the asset allocation plan and budget opinions. , audited by the finance department, submitted to the bureau leaders for approval. The second is to standardize procurement management. After the purchased assets are qualified upon arrival, the agent of the purchasing department will hand over the fixed assets acceptance certificate, invoice, contract and other related documents to the asset management personnel of the office, fill in and print the fixed assets receipt through the fixed assets management software, and issue the documents, cards and barcodes. After being reviewed and signed by the person in charge of the office, the asset purchasing personnel of the office or the purchasing handling department will go to the financial equipment department with the invoices, contracts, fixed assets cards or collection documents for fund settlement and reimbursement, only with the fixed assets cards or collection documents issued by the office. The third is to standardize the transfer-in management. Assets allocated by superiors or other units shall be uniformly received by the office. Fixed assets receipts, cards and barcodes shall be filled in and printed by fixed assets management software, and signed by the management personnel of the fixed assets using department. The office asset management personnel shall go to the Financial Equipment Department to go through the formalities of recording fixed assets with the transfer slip, fixed assets card and receipt. The fourth is to standardize the management of disposal and scrapping. When the fixed assets need to be disposed of, the scrapping standards of general office equipment and office furniture specified in the Notice of Fujian Provincial Department of Finance on Printing and Distributing the Budget Standards for Purchasing General Office Equipment and Office Furniture by Administrative Institutions in Fujian Province (word [20 1 1]) shall be strictly controlled. In addition, the disposal procedures are handled in strict accordance with the Notice on Strengthening and Standardizing the Management of Confidential Information Equipment (Bao [2065438+00] No.37) issued by the Fujian Provincial State Secrecy Bureau and the Bureau of Organs and Affairs of the Provincial People's Government and the Notice on Printing and Distributing the Implementation Rules for the Management of Fixed Assets Disposal of Fujian Provincial Administration for Industry and Commerce. Office according to the application of fixed assets using department, after examination and approval according to the examination and approval authority, the disposal income should be promptly handed over to the financial equipment department for accounting treatment of capital income, and the office and financial equipment department should also do a good job of write-down accounting treatment of fixed assets according to the disposal examination and approval procedures. The fifth is to standardize loss management. When the loss of fixed assets is caused by improper management, the responsible person shall state the situation, and the industrial and commercial bureaus at all levels shall, after obtaining the necessary supporting materials, put forward the handling opinions (indicating the responsible person and the amount of compensation), and refer to the scrapping disposal procedures. The sixth is to standardize the distribution (transfer) management. When issuing or allocating assets, the relevant business departments shall put forward the allocation scheme or allocation application, and after examination and approval according to the prescribed procedures, the office will uniformly issue the physical assets, the financial equipment department will issue the fixed assets allocation form, and the office and the financial equipment department will simultaneously do a good job in reducing the fixed assets according to the allocation approval procedures.
5. We should further explore innovation and scientific management. First, fully implement asset barcode management. In the future, any increase in fixed assets must be affixed with bar codes, which should be unified and standardized to improve the information management level of fixed assets. The second is to regularly check the registration dynamics of asset account books. At the end of each month, the Finance & Equipment Department and the office should check the registration of asset books. If the financial assets account is inconsistent with the physical assets account, they should make corresponding adjustments and balances in time. The third is to make full use of it? Financial equipment management information system? Platform, strengthen the dynamic guidance and supervision of fixed assets management, financial equipment departments and offices at higher levels should strengthen the verification of asset account book registration of units affiliated to the system, timely guide system units to strengthen fixed assets management, and give full play to the dynamic supervision role of informatization.
6 focus on the disposal of reported losses and scrapped assets, and truly reflect the assets. Consolidate the results of 20 1x asset inventory, continue to do a good job in the follow-up work of asset inventory, increase the disposal of undistributed assets according to the situation of inventory gain, inventory loss, loss reporting, scrapping and idleness, collect relevant evidence, properly handle inventory gain, inventory loss, loss reporting and scrapping in a realistic manner, and more accurately reflect the assets of the system.
7. Implement the inventory system and promote the implementation of various management systems. Each unit should organize a comprehensive inventory of fixed assets every six months to find out whether the book balance is consistent with the actual amount, whether the storage, maintenance and utilization of fixed assets exist, whether there are phenomena such as poor storage, inadequate maintenance, idle waste and loss, and whether the internal management system is well designed and effectively implemented to ensure the integrity and effectiveness of the fixed assets of the unit. 8. Strengthen the registration management of CA assets and enterprise assets. It is necessary to establish a management system for CA assets and enterprise assets (private associations and other associations) and clarify responsibilities. Both CA assets and company assets should be registered in the books. The information department and the enterprise organization shall designate personnel to be responsible for the management of CA assets and enterprise assets respectively. The department using CA assets shall designate part-time personnel to be responsible for the daily management and maintenance of CA assets in this department. When CA assets change, it should be reported to the information department for review in time. It is necessary to strictly distinguish CA assets, enterprise assets and industrial and commercial assets, ensure the standardization of industrial and commercial asset management, and ensure the integrity and safety of assets.
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Chapter II: Summary Report of Asset Inventory According to the requirements of _ _ _ _ _ Work Plan for Asset Inventory of Administrative Institutions (Cai Dong [2065438+0x] No.47) and Notice on Carrying out Asset Inventory of Administrative Institutions in the City (Cai Dong [2065438+0x] No.28), we conducted an asset inventory of our unit. Now, we will make an inventory of related assets.
First, the basic situation of asset inventory
(1) This unit was established in and belongs to administrative/public institutions. The competent department is, the legal representative is, the legal address is, the staffing is, and there are cadres and workers and actual personnel (including temporary workers). The main functions of this unit are as follows.
(II) Work benchmark date: The benchmark date for the asset inventory work of this unit is 20 1x year 65438+February 3 1.
(3) the scope of work of asset inventory
The scope of this asset inventory is: the company and the units that have not been separately accounted for and merged with the company fill in the statements respectively.
Not included in the scope of this inventory, but the relevant data units are reported by this unit, that is.
(four) the specific implementation of assets.
1, the main contents of this capital verification work are: cleaning up the basic situation, cleaning up the accounts, property inspection, and improving the system.
2. Organization of asset inventory. This unit has set up an asset inventory working group to organize and implement the asset inventory work of this unit in a unified way. Team members include: team leader:, deputy team leader:, and members:.
3. Working procedure of asset inventory: (1) Formulate the asset inventory work plan of the unit, organize the study of relevant policies, study the work report, and do a good job of division of labor; (2) comprehensively clean up the basic situation of the number of households, establishment and personnel status of this unit. Time schedule: March to March; (3) Clearing accounts, property inspection, schedule: monthly, organize personnel to enter fixed assets electronic cards and check them, schedule: monthly; (4) Import the asset inventory report and analyze the asset inventory results; (five) write an asset inventory report and submit relevant information; (6) Summarize and improve the unit asset management direction system.
4. Other working conditions
Second, the results of the asset inventory work
(a) the results of the asset inventory
According to the inventory of accounting statements and asset gains and losses of Japanese companies on February 20 1 year, the book value of total assets, total liabilities, total net assets and inventory of the company is RMB.
(2) Adjustment of accounting errors
As of 20 1x, 65438+2, 3 1, the book value of the total assets in the accounting subjects of the company is RMB, and the book value of the total assets in the asset inventory report is RMB, which belongs to accounting error adjustment. Details are as follows:
Three. Description of important matters
(1) Asset profit and loss and capital loss;
In this asset inventory of our unit, the asset loss is RMB, accounting for the book value of assets. It mainly includes current assets RMB, fixed assets RMB, foreign investment (securities) RMB, intangible assets RMB, other assets RMB and capital loss RMB. The specific reasons for the loss are as follows.
(2) Asset inventory surplus;
In this asset inventory of our company, the asset inventory surplus is RMB, accounting for the book value of assets. It mainly includes current assets RMB, fixed assets RMB, intangible assets RMB and other assets RMB. The specific reasons, accounting and valuation of inventory surplus are as follows.
(3) Description of the land use right;
(4) The profit and loss of assets declared and handled by this unit.
In this asset inventory, the asset losses declared and handled by China * * * producers account for the book value of the total assets of the unit, including the losses of current assets, fixed assets, foreign investment, intangible assets and other assets.
In this asset inventory, the producer of China * * * declared to handle the asset inventory surplus, which accounted for the book value of the total assets of the unit, including current assets inventory surplus, fixed assets inventory surplus, foreign investment inventory surplus, intangible assets inventory surplus and other assets inventory surplus.
Four, the problems found in the asset inventory work and improvement measures
(1) Problems existing in asset management and their causes;
(2) Problems in financial management and their causes;
(3) Corresponding improvement measures;
Verb (abbreviation for verb) for future reference
(1) Balance sheet carried forward from unit 20 1x year.
(2) Proof of ownership of land, houses and buildings (copy).
(three) a written explanation of the distribution, use and operation of land, houses and buildings.
(4) A list of assets profits and losses and capital accounts to be declared.
(5) In 201x, the Municipal Audit Bureau issued an annual audit report or entrusted a social intermediary agency to audit the report.
(6) Other materials that need to be provided for future reference.
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Chapter III Summary Report of Asset Inventory In order to implement the spirit of the Notice of Loudi Municipal Party Committee Office and Loudi Municipal People's Government Office on Printing and Distributing the Measures for the Implementation of Asset Inventory of Loudi Municipal Administrative Institutions, our bureau completed the main work of asset inventory on time, and now we report the work of asset inventory as follows:
I. Analysis of the overall situation of asset inventory work
(1) Base date of asset inventory.
This asset inventory is based on 201165438+31February.
(two) the specific implementation of asset inventory.
1. Loudi Municipal Bureau of Commerce set up an asset inventory leading group. The implementation plan of asset inventory work was formulated. Director Su Min is the team leader, deputy directors Li Dekun, Li Zhengping, Qin and Liu Ying are the deputy team leaders, and the members include finance department, discipline inspection and supervision office, logistics service center, office and personnel department. The leading group is responsible for guiding and coordinating the asset inventory work of the bureau, studying and formulating relevant inventory measures, and coordinating and solving related major problems.
2, timely publicity. Using the electronic display screen of our bureau to publicize the inventory of state-owned assets, I learned about the implementation plan of asset inventory on Friday afternoon.
3. Hold a meeting of the leading group for asset inventory, arrange the work, emphasize the work discipline, and decide the general matters of asset disposal.
4. All the staff of the working group of assets liquidation conducted a comprehensive self-examination and liquidation of the assets of the bureau, and found out the family property.
5 major issues related to the disposal of assets submitted to the Bureau Party Committee meeting for decision.
(3) Achievements and existing problems in asset inventory.
Through this comprehensive and serious asset inventory, we have found out the family background, straightened out the accounts, standardized asset management and financial management, and laid the foundation for establishing and improving the long-term mechanism of asset management. However, because our bureau was formed by the former Municipal Foreign Economic Commission, the Municipal Commercial Management Office, the Municipal Material Management Office, the Municipal Trade Office and other units during the institutional reform, the financial accounts were also directly taken over according to the accounts of the original units, and the original fixed assets were not inspected, and some current accounts were not processed. Therefore, there are many fixed assets to be handled in this inventory, and it takes a long time.
Second, the results of the asset inventory work
Through the inventory, the temporary payment should be reduced by 109876.90 yuan, temporarily reduced by 50 162.40 yuan, and the net loss of current assets is 597 14.50 yuan. The inventory surplus of fixed assets increased by 1000055.49 yuan, the inventory deficit should be reduced by 788785.75 yuan, and the net loss of fixed assets was -2 1 1269.74 yuan. The amount to be processed in this asset inventory is 15 1555.24 yuan.
Three. Other matters that need to be explained.
Fixed assets inventory table (Cai Qing 04 table) ① The book number of office space is 8,377.89 square meters, which is inconsistent with the 9,053 square meters of office space in the asset statement in the final accounts of last year. This inventory is the most accurate. ② The office space is increased by 65,438+0,522 square meters, accounting for 83,506,5438+05.49 yuan, of which, the activity center for veteran cadres is mainly 665,438+08 square meters, accounting for 690,965,438+05.49 yuan, and the existing office space should be increased by 904 square meters, accounting for 65 yuan. ③ The office space decreased by 2,665,438+065,438+0 square meters, totaling 29,965,438+046.54 yuan, that is, when the enterprise was restructured, an office space of the former Foreign Economic Commission and the former Xingma Hotel were auctioned to the current Hengfeng Hotel.
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