1. Establish enterprise equipment information base and implement network management.
(1) Manage production equipment at different levels, adopt computer-aided equipment management, and establish an information base for the operation of equipment and other assets in the enterprise (such as the distribution, composition, change and utilization of equipment, etc.). ) can reflect in time and provide a list of idle equipment quickly, which is conducive to the revitalization and adjustment of equipment;
(2) Establish an asset management computer network. Enterprises can join the social equipment adjustment or property right transaction network, aiming at collecting, summarizing and publishing property right transaction information, providing property right transaction and asset adjustment services, promoting information exchange, forming a fast, timely and wide-ranging management information system, providing exchange and inquiry of idle assets and property right transfer information anytime and anywhere, realizing the optimal allocation of assets and achieving the purpose of revitalizing idle assets.
2. Use asset leasing to revitalize idle assets. In the process of production and operation, some enterprises often have a large number of idle assets, while others are unable to obtain the required similar equipment due to financing difficulties. In view of this situation, we can consider renting out idle assets, or renting them in blocks or renting them as a whole. For the lessor, the method of revitalizing the idle assets of the enterprise can not only achieve the purpose of revitalizing the idle assets, but also collect a rent to increase the income of the enterprise, and the collected rent can be invested in new projects to make the enterprise operate normally. It is also beneficial to the lessee and can solve the difficulty of not purchasing equipment.
3. Revitalize idle assets through merger. The merger here refers to the economic behavior that a company becomes a surviving company because of the merger of two or more companies. During the merger, the surviving company still maintains the original company name, has the right to obtain the assets and creditor's rights of other absorbed companies, and at the same time bears its debts, and the absorbed company no longer exists. Enterprises with high management efficiency can improve the management efficiency of the latter by merging enterprises with low management efficiency, so as to obtain positive results. Many enterprises are in poor operating condition. Due to poor capital turnover, a large amount of funds are deposited on some tangible assets, such as fixed assets and inventory. Thereby forming a large number of idle assets. Loss-making enterprises can operate well according to the situation, and large enterprises that need to expand their scale and have digestive ability should unite or even merge to realize asset reorganization, so that idle assets can be treated at a more appropriate price and preserve and increase their value in the new resource allocation.
4. Split auction is an effective way to solve the disadvantages of current property rights transactions. At present, in the whole process of asset disposal, only split auction is an effective way to avoid and solve many disadvantages in current property rights transactions.
(1), because the demolition auction is based on the seller's determination of the selling point, and the buyer weighs the pros and cons, chooses independently and takes what he needs, the implementation of the demolition auction can overcome the debt psychology formed in the process of property rights transaction before the bidding behavior is implemented.
(2) The openness and fairness of the auction itself can effectively stimulate the competitive participation consciousness and behavior of buyers and sellers. (3) Because of the special role of demolition auction in revitalizing and increasing efficiency of assets, effective demolition can make the best use of everything and avoid the disadvantages of swallowing dates, blindly pricing and turning waste into treasure in the past asset disposal.
5. Revitalize idle assets through foreign investment. The main purpose of enterprise's production and operation activities is to use assets to obtain income, so as to make the assets of enterprises continue to increase in value. Therefore, enterprises must make full use of existing assets to increase profits. However, in the process of production and operation of enterprises, assets are often idle for various reasons. At this time, enterprises can consider making use of existing idle assets to make foreign investment, so as to obtain investment income and achieve the purpose of revitalizing idle assets. Foreign investment here refers to the direct investment of monetary funds, physical assets and intangible assets in other enterprises in order to obtain investment income according to investment agreements. Some idle assets may have no use value to the enterprise itself, but they are still useful to other enterprises, so both parties can invest these idle assets through consultation. For investors, even if idle assets are fully utilized and the utilization rate of enterprise funds is improved, they can also diversify their investments, reduce the losses caused by idle assets and reduce the business risks of enterprises; For the invested enterprise, it can not only obtain the required assets quickly to ensure normal production and operation, but also establish a good cooperative partnership with the other party and seek common development.
6. Revitalize idle assets through enterprise custody. Asset transfer includes ownership transfer and management right transfer. Many enterprises adopt the way of asset ownership transfer, but the transfer of ownership of some assets is very difficult, while the transfer of management right of assets is relatively easy. The transfer of the right to operate assets includes leasing, trusteeship and other means. Custody refers to the transfer of all or part of the property rights or management rights of an enterprise as a legal person by contract, that is to say, the enterprise as a legal person entrusts all or part of the assets of the enterprise to a custody company for operation, and both parties agree in the form of a contract to maintain and increase the value of the assets under custody under certain conditions and within a certain period. Enterprise trusteeship is conducive to the direct reorganization and flow of idle assets of enterprises, so as to achieve the purpose of revitalizing idle assets. At present, China's custody operation is still immature, so we need to pay attention to the following issues:
(1) Selection of trustee. The trustee must be an independent enterprise legal person with the ability and power to accept the custody and management of enterprise assets;
(2) The choice of hosting mode. Different ways should be taken according to the situation of the managed object;
(3) Agency risk. This refers to the possible loss of interest caused by the separation of ownership and management rights of assets. Because there are differences with the objectives, motives, interests and responsibilities of the trustee, the control and use rights of the assets undertaken by the principal are transferred to the control of the agent.
7. Focus on public welfare and obtain taxes. The tax law makes the following provisions on public welfare and relief donations: taxpayers use public welfare and relief donations, and the part that is less than 3% of the taxable income in the current year is allowed to be deducted; The public welfare and relief donation expenditure of the financial and insurance industry does not exceed the standard of 65438+ 0.5% of the taxable income of the enterprise in the current year, which can be deducted according to the facts; Taxpayers' donations to some cultural undertakings through state organs or non-profit public welfare organizations approved by the state are included in the scope of public welfare and relief donations, and the part within 10% of the annual taxable income is allowed to be deducted; The taxpayer's direct donation to the donee is not deducted. Therefore, enterprises can consider donating idle assets to places or organizations in need, so that they can not only get tax credits through donations, but also help to expand the visibility of enterprises.
8. Make the best use of everything and develop in depth. There are many idle assets in enterprises, not because these assets are useless in enterprises, but because of the change of management mode, system and the development of science and technology. Therefore, enterprises can make full use of the capabilities of modern science and technology to improve the original idle assets into assets with production capacity or strong practical value. In addition to reusing these assets, enterprises can also use these assets as collateral or pledge to obtain much-needed funds from financial institutions. Taking these assets as collateral can not only alleviate the capital shortage of enterprises, but also give full play to the use efficiency of existing assets and enhance the competitiveness of enterprises.
In short, revitalizing idle assets can not only accelerate the capital turnover of state-owned enterprises, reduce capital occupation, tap social productivity, increase supply, ease the contradiction between supply and demand, and improve economic benefits, but also have great significance for adjusting investment structure, compressing investment scale, reducing investment inflation pressure, and realizing the preservation and appreciation of state-owned assets.