1, form a fixed assets inventory team with clear division of labor.
According to their own actual situation, enterprises form a fixed assets inventory team composed of asset management department, user department, financial department and other personnel, and clarify the specific division of responsibilities and the coordination, reporting and handling mechanism of problems.
2. Make a thorough check before asset inventory.
Due to the variety and quantity of fixed assets, the use and usage change greatly, and the property rights situation may be complicated, therefore, all units should organize front and rear leaders, front and rear asset management and financial personnel, asset users and other insiders to hold a preparatory meeting for asset inventory to fully understand the purchase, construction, distribution, occupation and use of fixed assets, property rights and their changes, mortgages and guarantees, unrecorded assets and so on, and form meeting minutes. It is suggested that administrative institutions should conduct self-inspection in various departments according to the fixed assets they occupy and use, prepare the self-inspection form of fixed assets department and report it to the fixed assets inventory team for on-the-spot verification.
3, the preparation of fixed assets inventory plan
The fixed assets inventory team is responsible for making inventory plans, including account cleaning, field inventory, collection and identification of property rights and mortgage information, evidence collection of gains and losses, identification and declaration of gains and losses, as well as the implementation time, implementer, implementation procedures and methods, writing and completion time of phased work reports.
(two) the use of accounting results, the preparation of fixed assets inventory list.
Through account clearing, the fixed assets are divided into land, houses, structures, general equipment, special equipment, transportation equipment, electrical equipment, electronic products and communication equipment, instruments and meters and other, cultural and sports equipment, books, cultural relics and exhibits, furniture and appliances, and other categories, and information such as property rights certificates, invoices, contracts, statements, and instructions for use is collected. Combined with the occupation and use of assets, the classification is filled in according to the requirements of Fixed Assets Inventory Table.
(three) on-site inventory and verify the relevant situation
1, preparation before inventory
The physical inventory of fixed assets is an important content of this asset inventory. Before the inventory, the unit should prepare the basic table of classified detailed inventory, fixed assets cards, asset barcode labels pre-printed by the first code fixed assets management system, property rights certificates and use direction certificates, and plan the inventory time, route, sequence and grouping. As well as the composition of the internal and external joint review team or verification team that is damaged, scrapped and has significant changes, the time schedule of on-site investigation, the arrangement of obtaining evidence for property loss documents, the organization and submission of application materials, summary and writing, etc. , form a written fixed assets inventory plan and distribute it to all participants, and organize the implementation under the unified leadership of the asset inventory office of the unit and the supervision of intermediary agencies.
2. Fixed assets inventory in the account
The inventory of fixed assets should be classified, and the fixed assets recorded in the book should be checked one by one. It is also required to find out the basic situation of fixed assets: carefully check the quantity and name, structure or specification model, location or user department, construction date, namely the date of putting into use, direction of use (personal use, logistics use, lease, loan, idle, other) and use status (normal use, damage, scrapping, storage, partial demolition, technical elimination, etc.). ), and the ownership of property rights (including the nature of ownership and ownership certificates):
If the mortgage or guarantee of public institutions is involved, it should also be confirmed according to the guarantee contract: the name, nature, relationship with the unit, guarantee method, start and end time, guarantee amount, loan amount, repayment amount, overdue amount, whether the guarantee is designated by the superior, etc.
Where fixed assets are leased or lent, the relevant supporting materials shall be verified by letter: the approval institution and approval number, the name of the other unit, the lease contract or loan certificate, the amount of leased assets receivable and paid-in this year, etc.
Fixed assets that have been counted shall be labeled with "barcode label of counted assets" in time.
3. Off-balance-sheet fixed assets inventory
(1) Reconcile the off-balance-sheet fixed assets, check the self-inspection form of the fixed assets department according to the information obtained at the preparatory meeting of the fixed assets inventory, check and identify the off-balance-sheet fixed assets with the book records, determine the off-balance-sheet fixed assets list after excluding other companies' lease-in, loan-in, and custody, and conduct on-the-spot investigation according to the requirements of the on-account fixed assets inventory.
(2) Find out the basic situation of fixed assets, focusing on: the reasons for not entering the accounts, the sources of fixed assets, the status of property rights and the status of value; These include:
Fixed assets that are donated but not accounted for or used as cost. Accounting errors should be corrected according to regulations to make up for accounting treatment;
If it is purchased with off-balance sheet funds, it should be accounted for first to find out the source of funds for purchasing assets.
(3) Valid proof documents of property rights of fixed assets received outside the account, including: contracts or agreements, property rights certificates and warrants, value certificates, donation certificates, transfer certificates, transfer records, declarations, etc. ;
(4) Paste the barcode label of inventory assets;
(5) on this basis, fill in the fixed assets card, write a special description of fixed assets inventory surplus, and report it to the asset inventory team.
It is an important measure to preserve the value of state-owned assets through asset inventory, including off-balance-sheet fixed assets into unit assets, and correcting errors and omissions caused by various reasons in history, which is of great significance to avoid post-related crimes.
Off-balance sheet fixed assets are also state-owned assets. No unit or individual may conceal or omit the report in this asset inventory, otherwise it will be suspected of violating the discipline of asset inventory.
Article 32 of Chapter VI of the Interim Measures for Asset Inventory of Administrative Institutions stipulates that if an administrative institution intentionally conceals, practices fraud or provides false accounting information in asset inventory, the financial department shall order it to make corrections and punish it according to the Accounting Law of People's Republic of China (PRC), Regulations on Penalties and Punishment for Financial Violations (Order No.427 of the State Council) and other relevant laws and regulations; The person in charge of the unit and the person directly responsible shall be investigated and dealt with by the financial department in conjunction with the relevant departments according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
(four) according to the inventory situation, the preparation of the "fixed assets inventory table", and the reference date of the "fixed assets inventory table" to check, and explain the inventory differences.
(five) according to the problems existing in the inventory of fixed assets, put forward suggestions.
4. Disposal of fixed assets with losses and gains.
(1) Fixed assets with inventory loss
The difference between the net book value and the compensation amount of the responsible person for the fixed assets with inventory losses shall be recognized as a loss on the basis of the following evidence:
First, the fixed assets inventory table;
B. Description of inventory loss (the inventory loss of fixed assets with large single or batch amount shall be explained item by item, and an economic verification certificate shall be issued after occupational inference and objective evaluation by social intermediary institutions;
C, the economic verification certificate of social intermediary institutions;
D, internal responsibility identification and internal approval documents, etc.
(2) Fixed assets with surplus
Fixed assets with inventory surplus are confirmed as inventory surplus of fixed assets according to the following evidence:
First, the fixed assets inventory table;
B. Use the custodian's explanatory materials on the inventory surplus;
C. Basis for determining the value of inventory surplus fixed assets (market price of similar fixed assets, purchase contract invoices or final accounts of similar assets);
D. If it is difficult for an enterprise to obtain the basis for confirming the inventory surplus value of fixed assets with a large single or batch amount, it shall entrust a social intermediary agency to make an assessment and issue an assessment report.
5. Disposal of damaged and scrapped fixed assets
The difference between the net book value of scrapped or damaged fixed assets after deducting the residual value, insurance compensation and compensation from the responsible person shall be recognized as a loss according to the following evidence:
(1) Appraisal certificate issued by relevant departments within the unit;
(2) If the fixed assets with a large single or batch amount are scrapped or damaged, the unit shall make a special explanation, and entrust an institution with technical appraisal qualification to conduct appraisal and issue an appraisal certificate;
③ If the fixed assets are damaged or scrapped due to force majeure (natural disasters or accidents), there should be an evaluation report issued by the relevant functional departments. Such as the disaster certificate issued by the fire department; The accident scene handling report and vehicle damage report issued by the public security department; Housing demolition certificate issued by the housing management department; Inspection reports of security inspection departments such as boilers and elevators.
(4) Description of scrapping and damage of fixed assets and internal approval documents;
(five) involving insurance claims, there should be insurance claims.
6. Disposal of stolen fixed assets
The difference between the net book value of the stolen fixed assets after deducting the compensation of the responsible person is recognized as a loss according to the following evidence:
(1) Report to the public security organ; Proof materials of filing, solving and closing the case by the public security organ;
(2) Identification of the internal responsibility of the enterprise, explanation of the salary of the responsible person and internal approval documents;
(3) Where insurance claims are involved, there shall be an explanation of insurance claims.
(six) report the results of the inventory.
1, fill in the fixed assets inventory list according to the inventory verification results;
2. Enter the fixed assets electronic card;
3. Further improve the inventory list of fixed assets;
4. Edit the missing materials and submit them in batches.
In the process of fixed assets inventory, data collector can be used to assist the inventory, which will greatly improve the inventory speed. After the inventory is completed, the data of the inventory machine will be uploaded to the first code asset management system, and the inventory, inventory loss and inventory gain reports will be automatically formed.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.