In recent years, provinces, municipal bureaus and local governments have attached great importance to the bureau and invested a lot of manpower, material resources and financial resources. The existing fixed assets of our branch are RMB * * *, including the original value of land, buildings, office and dormitory greening projects, electronic equipment, vehicles, special equipment and other properties. Faced with hundreds of millions of properties, if there is no perfect management mechanism and strict management system, it will not be able to meet the requirements of standardization and institutionalization of fixed assets management, nor can it meet the needs of the development and deepening reform of local taxation. In the management of fixed assets, our sub-bureau has mainly done several aspects of work.
First, comprehensively clean up and find out the "family".
The liquidation of fixed assets clarified the property rights, improved the system and standardized the procedures. The account, account and card are consistent (see the summary of fixed assets cleaning work for details). The second is to establish rules and regulations and standardize management.
According to the Interim Measures for the Management of Fixed Assets in Local Taxation System and the relevant regulations of the Municipal Bureau on the management of fixed assets, we have formulated the practical and easy-to-operate regulations on the management of fixed assets in this branch, improved the system and standardized the management by the system. To strengthen and improve the management of fixed assets, we must first clarify the basic requirements of fixed assets management and accounting, correct ideological deviations, and emphasize the following aspects of management:
1. Strict accounting treatment of fixed assets. The principle of hierarchical management of fixed assets; The finance department establishes a general ledger of classified amounts to record fixed assets; The office shall establish the classification details and the fixed assets registration card, and at the same time establish the use registration card of the goods of the user department, indicating the property number, so that the user department can keep abreast of the use of the goods of the department.
2 complete sets of fixed assets in infrastructure and engineering transformation projects should be accounted for. After completion, the construction unit, the user unit, the financial department and the office will form an acceptance team. The construction unit and the construction unit shall list the project in the final accounts, indicate the quantity and amount, and handle the storage of fixed assets according to the acceptance procedures.
3. Strengthen the recovery and scrapping of fixed assets. When collecting fixed assets, they should fill in the requisition form and sign the registration card, indicating that the equipment has been kept and used by them. Scrapping and loss reporting of fixed assets shall be completed by the user department, and can only be written off after being approved by the leaders step by step.
4. Strictly handle the allocation of fixed assets. When allocating fixed assets, it shall be handled in strict accordance with relevant regulations. The employing unit shall fill in the allocation application form and the allocation equipment list, which shall be signed by the leaders of the two branches, and the employing department shall not handle it by itself. See * * * Interim Provisions on Fixed Assets Management of the Third Branch Company for details)
Third, perform your duties.
Office, accounting department, supervision and inspection room also participate in the management of fixed assets of the sub-bureau, each performing its own duties and restricting each other. On the basis of doing a good job in accounting management of fixed assets, the accounting department assists the office in doing a good job in physical management of fixed assets. If the fixed assets occur during the purchase or engineering transformation, they should be put into storage and included in the fixed assets accounting; The transferred fixed assets shall be transferred; Scrapped fixed assets should be identified and cleaned up; For the fixed assets scrapped in advance due to improper storage, use and maintenance, it is necessary to find out the reasons, distinguish the responsibilities and deal with them seriously. In the inventory of fixed assets, relevant personnel shall be organized to go to the site for verification to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent. The supervision and inspection room is responsible for the supervision and inspection of the purchase of fixed assets or engineering transformation, and the supervision of the departure and handover of the person in charge of fixed assets.
20xx fixed assets inventory report of administrative institutions
Fourth, make use of the system and improve it.
At present, we use a general property management system to manage fixed assets, which has strong principles, complete functions, simple operation and strong versatility.
Strong security, strong standardization, advanced technology and other characteristics, but the system is applied to the property management of banks and hospitals, and the fixed assets management of tax departments is different from it in terms of regulations and use. Some classifications are not suitable for the property management of the tax system, mainly in the following three aspects:
1. There are too few first-level disciplines. For example, the classification of land, houses and buildings does not include secondary classification such as landscaping, and only primary subjects can be merged to increase secondary classification.
20xx fixed assets inventory report of administrative institutions
2. There is no three-level classification. For example, only the general ledger can be made for landscaping projects, and the sub-ledger can only be made for details, not for cards directly.
3. The depreciation period in the card is incorrect. For example, the service life of a car is xx years, and the longest card is only 8 years.
4. Part of the first-level classification and second-level classification can not meet the management needs of the tax system and need to be adjusted, such as changing the card account of houses and buildings into the card account of land and houses and buildings, and changing the card account of machinery and equipment into the card account of special equipment.
5. When entering the fixed assets card, there are not enough subjects. For example, the civil engineering part of the office building includes ten items such as pile foundation engineering and earthwork blasting, and the classification is too fine. The system only contains primary and secondary classifications, and there is no tertiary classification. We adopt the method of integrating this kind of fixed assets into a card and entering the three-level classification into the complete equipment list of the card.
The application of this system can understand and manage the fixed assets simply, clearly and intuitively, and can know the whereabouts and present situation of the company's fixed assets at any time and randomly, thus solving the problems of complexity, disorder and blindness in manual management.
Operation Manual of Fixed Assets Management Information System of Administrative Institutions 20xx Edition
20xx fixed assets inventory report of administrative institutions Part II
First, the system logs in.
1) Open a browser (IE or Firefox browser dedicated to assets is recommended) and enter the URL of the asset management information system in the address bar. 20xx fixed assets inventory report of administrative institutions.
20xx fixed assets inventory report of administrative institutions
Second, the initial unit
1) company basic information maintenance
Note: The administrative unit determines which line to fill in according to the basic nature of the unit; The organization is judged by the industry, which line to fill in the report. 20xx fixed assets inventory report of administrative institutions
2) Department management
1, new department
Select the parent department to be added-
Enter the department code in the department input box.
Name—
Note: When adding, first select the superior department to be added, and then click Add.
(1). Demonstration report on enterprise fixed assets inventory (three articles) (2). Template of fixed assets inventory report of administrative institutions (two) (3). Report on the model of hospital fixed assets inventory (4). Summary report on enterprise fixed assets inventory (2) (5). Company's fixed assets inventory report (three) (six). Administrative unit (7).202 1 latest fixed assets inventory self-inspection report template (8).202 1 latest fixed assets inventory self-inspection report template (9).202 1 asset inventory work report of administrative institutions (10) .202/kloc-.
2. Delete the department
Before deleting a department in the system, you need to clear the personnel of the department, and refer the card referenced by the department to other departments through card change, so that the department reference is blank, and then the deletion can be successful.
3, modify the department
Click the department to modify first, and then modify the department information.
3) Personnel management
1 20xx Annual Fixed Assets Inventory Report of Administrative Institutions with Newly Added Personnel
Step 2: In the department tree structure, click the department that needs to add personnel-
In-service letter
2. Delete people
Before deleting a person in the system, you need to change the asset card to associate the card associated with the person with other people, and the reference of the person is blank before the deletion can be successful.
Operating steps: click the department to which the person belongs, select the person to be deleted in the person list box, and click.
Asset inventory report;