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Strengthen the management of fixed assets to build an economical administrative organs (1)

Keywords: fixed asset management saving industrial and commercial administration saving society is the CPC Central Committee and State Council made a new era Item major strategic decision is to implement the Scientific Concept of Development and Building a Harmonious Society by the Chinese nation's traditional virtues of thrift concrete manifestation of the fine. As China's reforms, especially the deepening of financial reform and institutional reform has brought opportunities and challenges, the state administrative organs in the possession or use of the rapid expansion of the scale of state-owned assets, while state-owned asset management problems is also growing. How to build a conservation-based organizations, to manage state assets has become increasingly prominent. AIC as a national law enforcement agencies, and building a conservation-based organizations are essential building a conservation-oriented society components. Industrial and commercial administration of fixed assets is an important part of state-owned assets, is the administrative department for industry and commerce and other business activities of the important material conditions,[link widoczny dla zalogowanych], industrial and commercial administrative organs at all levels of the structure of assets account for a large proportion. How to create a saving institution, industrial and commercial sector, management of fixed assets put forward higher requirements, this article on how to strengthen the industrial and commercial administration of fixed asset management personal opinion, for discussion. First, the current industrial and commercial administrative authorities in our region of fixed assets management Status and Problems of vertical management, along with the deepening of financial reform, regional business Bureau of industry and commerce departments at all levels to lead our region into a lot of money, make great efforts to construct or renovate a number of offices, the primary business, purchase a large number of law enforcement vehicles, special equipment, apparatus. Over the years, a large number of fixed assets investment in the business of the many grass-roots completely changed without the embarrassment of its own office space, industrial and commercial departments at all levels to improve working conditions and strengthen law enforcement equipment and increase the level of office automation. Industry and commerce departments at all levels of fixed assets are stated to be investigated, on the annual number of fixed assets, industrial and commercial departments at all levels into a lot of manpower and time management. It must be admitted, over the years, management of fixed assets has been the management of industrial and commercial administration, a weak link. Weak sense of fixed asset management, knowledge is not in place, system not in place, are not in place, even people not in place; fixed asset management infrastructure work is not standardized, management of confusion, fragmentation, repurchase light pipe, heavy money, lighter materials, fixed assets safety control system is not perfect, the regiment is unclear, unclear property rights, loss account, the account does not deserve, the loss of fixed assets is widespread; irrational allocation of fixed assets, using low; At the same time, the existing accounting system and financial system of Fixed asset management executive also raised new challenges. Especially with the institutional reform, finance, personnel, and income distribution system reform and the deepening of the internal industrial and commercial administrative management level of the existing well suited to fixed asset management reform and development of the executive authorities the need of a new form, and create a saving institution compared to the requirements, there are still large gaps. (A) fixed asset management concepts weak a long time, they usually focus on acquisition of practical work, light management of the phenomenon, ignoring the existing assets, management and use, neglect of existing assets with a reasonable and efficient use, resulting in unnecessary waste. In recent years, industrial and commercial administrations in the daily expenses incurred for capital expenditures to strict control of fixed assets need to buy it back later on who pipes, what and how the concept of fuzzy control. The fixed asset management a sense of not strictly the property management system, an individual who takes the public's equipment and materials; personnel changes on the original work is not used in the transfer of assets, over time, can not find the items of equipment, resulting in the loss of fixed assets. (B) of the fixed assets account does not deserve the loss of fixed assets does not deserve mainly in the accounting information is untrue, not timely, and effective control can not truly reflect the real situation of fixed assets not a true reflection of the number of fixed assets and the addition and changes in circumstances, the book value of fixed assets of some units and falls far short of real fixed assets. For example: buildings, some of the clean-up in accordance with the provisions of the financial system is not accounted for. New non-acceptance of fixed assets, non-registration basis; scrapped, there is no reported loss of fixed assets and other write-downs. Account does not deserve, the regiment is unclear, thrift out of the question. (C) The rental is not standardized, discretionary income to engage in contract Second, some units available for rent non-transparent, not open, and some leased at low prices, managers from private interests. Third,[link widoczny dla zalogowanych], income is not included in the financial unified accounting. Rental income not required for accounting and ledger records for long-term drifting off the books, the formation of dividing the nature of such expenditures. (D) does not make full use of the budget, government procurement, fixed assets and other means to effectively advance, the financial sector in the monitoring when doing the annual budget for the existing units the case of fixed assets, the lack of overall concepts, acquisition of fixed assets, budgeting arbitrary large, not from savings, consolidate resources point of view the budget reasonable arrangements for the purchase of fixed assets. As long as financial resources allow, to the various departments purchase of fixed assets program generosity, not from necessity, to make more rational point of view to consider, are often repeat the purchase, department resources, exclusive. When the purchase of fixed assets, on the need for the scope of government procurement, fixed assets, do not know the species, resulting in the purchase of fixed assets during the lax implementation of the government procurement system, the unit purchase their own trouble. In this way, will inevitably lead to (E) ignore the course of the monitoring of fixed assets, fixed assets disposal not regulate the financial sector and the fixed assets lack of communication between management, the financial sector just financial accounting of fixed assets , fixed asset management asset management department of the lack of effective management tools and specific measures, asset management system without the user departments, non-management personnel, property registration incomplete. Unit arranged to the departments, configuration, after the fixed assets on the use of indifferent, so that some of the fixed assets have long-term does not exist,[link widoczny dla zalogowanych], the units are still unknown. Furthermore, some units of idle, abandoned disposal of fixed assets is more casual, there is no strict procedure laid down according to the system to perform the relevant approval procedures, and do not evaluate the assets, or be disposed of without pricing, forced retirement, sell, free transfers, free of charge lending and other common, inevitably resulting in the loss of state assets, these non-standard behavior and our asset disposal, (F) Fixed asset allocation is unreasonable, the use of low Currently, all administrative organs of the lateral joint transfers of resources between surplus and deficit of the lack of awareness and action. The internal organs of the executive management of resources in fixed assets also not standardized, unscientific and irrational. Administrative organs between internal departments, the lower level departments and between central and local management of the higher authorities, the interests of the pattern of division, department buildings, self-contained, uncoordinated, resulting in organs of the irrational distribution of fixed assets, and extravagance and waste of resources , for example, repeat the purchase of fixed assets between departments, war equipment for the project, their own way, exclusive of resources, resulting in a large number of fixed assets not used, no use or idle, resulting in waste of resources and the use of fixed assets and the loss of state assets is low . (Vii) the current accounting system and financial reform of the executive management of fixed assets also raised new challenges for the current accounting system valuation of fixed assets, increase, transferred, scrapped and damage, shortage or overage provisions and other accounting matters, a detailed accounting method, but in the course of fixed assets, the value of loss how to account for not clearly defined. For a long time, organs and units not to engage in cost accounting, fixed asset maintenance and renovation is generally on the state financial allocations. However, due to the limited state financial resources, coupled with the rapid technological development, new technologies and new equipment are being put into use, the upgrading of equipment short-term and accelerate the aging of the original equipment and technology obsolete and backward, there is an objective to update the maintenance of capital assets the contradiction between demand and sources. If not resolved this contradiction, not only affect the sources of asset maintenance fund, purchase of equipment can not meet the authorities and housing units needs repair, and easy to play down the organs and units of cost consciousness, weakening the authority unit of economic accounting, the financial management of the level of authority . The current system, only requires that the system should be established to fund repair options, but not the establishment of the depreciation regime. Currently,[link widoczny dla zalogowanych], organs and units only accounting book value of fixed assets, not depreciated. This method of accounting there are some drawbacks, namely that the value of fixed assets, management and physical management contrary, as time goes on, fixed assets and the increasing difference between the net present value; second, inflated the net asset,[link widoczny dla zalogowanych], the system provides that This will not only result in distortion of accounting information agency, also easy to cover up the truth about the loss of state assets.

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