I. Cleaning up Fixed Assets in Sumu Town According to the needs of the Hulunbeier Municipal Government and the work of removing townships and merging towns, our bureau set up a special inspection team. After careful work, it successfully completed the work of assets verification and reorganization of state-owned assets, which enabled all work in Sumu Town to be carried out smoothly.
1. fixed assets of each sumu town: 28.94 million yuan of fixed assets, 35 1 10,000 yuan of fixed assets to be written off, 4.7 million yuan of temporary payment and 8.02 million yuan of temporary deposit.
2. Existing problems: First, the amount of temporary payment is large, and the account should be reimbursed without timely reimbursement. Such as temporary payments and receivables due to personnel transfer or death. Second, the fixed assets account has not been established, and the books are inconsistent. Third, the management of fixed assets is not in place, the management consciousness is not strong, and the initiative and enthusiasm of accountants are not enough.
Two, the flag of the fixed assets of administrative institutions.
With the rapid development of China's flag economy and the improvement of infrastructure construction, the office facilities, office supplies and transportation tools of various administrative institutions have also been updated, thus further speeding up the elimination of obsolete assets.
1. The total fixed assets of each administrative institution is 9710.6 million yuan, the fixed assets to be written off are10.908 million yuan, the newly-built unrecorded fixed assets are 38.72 million yuan, and the fixed assets are sold10.97 million yuan.
2. Existing problems: First, the records of fixed assets accounts are incomplete, and many assets are lost from the accounts. Second, the procedures for buying and selling fixed assets are incomplete, and the sale funds have not been turned over to the financial special account in time and have been paid. Mainly means of transportation and housing construction. Third, there is the problem of using fixed assets to offset the debt of the unit. Fourth, the new and expanded projects were not recorded in time, and the foreign capital output in the account was large. Assets that should be accounted for are not accounted for in time, while assets obtained through various channels are not accounted for financially in use, forming off-balance-sheet assets. Fifth, the loss of assets is serious. In the process of asset disposal, it is very arbitrary to dispose of assets without the approval of the state-owned assets department, causing serious losses to the country. Sixth, the management consciousness is weak.
Three. Fixed assets of each system after inspection.
1. education system: due to the centralized operation of schools in our banner, some houses were demolished and some school buildings were built. All Sumu schools are merged into Azhen Town for centralized running, and the original Sumu school houses are to be disposed of. Details are as follows:
The accumulated fixed assets of the education system are 29.26 million yuan, and the fixed assets to be written off are 910.20 million yuan, of which the original value of the fixed assets of Qizhi School is 2310.65438+0 million yuan, and the fixed assets to be written off are 3.24 million yuan. The original value of fixed assets of Sumu School is 6,654.38+0.5 million yuan, and the fixed assets to be written off are 580,000 yuan.
Newly built unrecorded fixed assets in the education system130,000 yuan.
2. Social security account: the total fixed assets are 654.38+0.65,4.38+0.87 million yuan, the fixed assets to be written off are 654.38+0.82 million yuan, and the newly-built fixed assets are 2.654.38+0.4 million yuan (the project has not been officially handed over and there is no official receipt, so it has not been recorded).
The sold fixed assets are 6,543,800 yuan+0.8 million yuan.
3. Agriculture and animal husbandry system: the total fixed assets are 8,865,438+0,000 yuan, the fixed assets to be written off are 2,830,000 yuan, and the newly-built fixed assets that have not been accounted for are 654,380+0, 700 yuan (due to unpaid project funds and no official receipt, they have not been accounted for).
The sale of fixed assets is 6,543,800 yuan+0.9 million yuan.
4. All administrative institutions: the total fixed assets is 42.93 million yuan, the fixed assets to be written off is 4.66 million yuan, and the newly built fixed assets are not accounted for16.77 million yuan (not accounted for due to incomplete procedures, no official receipt, credit purchase and other reasons). Fixed assets of 390,000 yuan have been sold.
Four. Measures and countermeasures for the above problems
1. The fixed assets of administrative institutions shall be written off by the unit and submitted to the state-owned assets management department for examination and approval. For a single large-scale fixed asset to be written off, the flag state government shall be requested to approve the write-off.
2. The accounting personnel of all units of the new office building that have not been accounted for shall urge the handling personnel to account for it in time according to the standardized accounting procedures; If there is no official receipt for some accounts of the new office building, a written explanation should be written; The fixed assets donated by the competent department at a higher level shall be accounted for according to the legal and formal receipts of fixed assets; For the purchase of large office supplies, the amount owed by employees is large, so it is necessary to offset the arrears in time to reduce the arrears of employees.
3. For the transfer of office buildings in individual units, accounting personnel are required to enter accounts in time according to formal procedures (legal receipts are issued by the current unit and the transfer unit).
4, resolutely put an end to the phenomenon of selling fixed assets and misappropriating funds. After the liquidation of fixed assets, if the phenomenon of self-use of funds to sell fixed assets or irregular management of fixed assets reappears, the Finance Department will take corresponding measures to punish them.
State-owned fixed assets inventory report
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 reports the asset inventory work as follows: 1. Analysis of the overall situation of asset inventory.
(1) Base date of asset inventory.
This asset inventory is based on 20xx year 65438+February 3 1.
(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 is the team leader, and deputy directors Li Dekun, Li Zhengping, Qin and Liu Ying are the deputy team leaders. 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 report of the three countries
According to the requirements of XX document, our company carried out the fixed assets inventory this year from XX to XX, 20XX, and the inventory has been successfully completed. Now, make a brief summary of this inventory as follows: 1.
20XX is the first full year of the company's formal production and operation. After the trial operation in the first half of 20XX and the official operation in the second half of 20xx, this year's work has basically been on the right track, and all departments have carried out various tasks in an orderly manner.
Last year, the company's fixed assets inventory was successfully completed, and the financial department recorded the company's assets data in detail and updated it in real time, which laid a solid foundation for further standardizing and strengthening the company's asset management, consolidating the basic work of financial management, improving the management mechanism, ensuring the integrity and safety of state-owned assets and giving full play to the benefits of fixed assets.
This year, according to the requirements of XX document, our company has carefully organized the inventory of fixed assets.
Second, the experience of inventory work
(1) Leaders attach great importance to organizational work. The leaders of the company attached great importance to this inventory, and made it one of the key tasks of the company in June 5438+0 1. A leading group for fixed assets inventory was established, with Song Tianwei, the general manager, as the team leader, Yang Jian, the deputy general manager, as the deputy team leader, and the heads of finance department, asset management department and asset manager as the team members, responsible for organizing and implementing the fixed assets inventory of the whole company, with clear division of labor among relevant functional departments.
(two) publicity in place, realistic and innovative. In order to better achieve the inventory effect, the company specially issued the "Notice on Carrying out 20XX Annual Inventory of Fixed Assets" document, which clearly defined the inventory scope, inventory data, division of labor of leading institutions, time arrangement and work requirements. The company's asset inventory leading group specially organized inventory personnel of all departments to hold inventory mobilization meetings, carefully studied XX documents, and put forward detailed requirements for the filling of fixed assets inventory table, fixed assets card and fixed assets subsidiary ledger. Publicize the development of inventory in time, so that every employee can have a higher understanding of inventory work and cooperate with inventory work attentively.
(three) a clear division of labor, clear responsibilities. The inventory work is divided into four stages: preparation, inventory, summary and acceptance. The preparatory stage is mainly to set up a fixed assets inventory working group. The working materials of the working group are divided into physical inventory work, financial account book work, account book use work and data sorting work, and the responsible person and division of labor of each work are defined. For the physical inventory with heavy tasks and heavy responsibilities, all relevant functional departments are arranged to work together to set up three inventory working groups, which are responsible for the inventory of electronic information equipment, mechanical equipment and office equipment respectively, and the inventory scope and work responsibilities of each group are clarified.
(4) Step by step and reasonable arrangement. The key work of this inventory falls in the inventory stage and summary stage. In the inventory stage, the main work is that each inventory team counts the fixed assets of the company, determines the position and state of the assets, and truthfully fills in the fixed assets inventory registration form. At the same time, the company introduced advanced bar code management technology and supporting software and equipment to improve the efficiency of fixed assets management by means of electronic and information technology to ensure that everyone is responsible for the company's assets.
For the fixed assets found in the inventory that need to be scrapped, reported as damaged or otherwise disposed of, the reasons should be found out and the sources should be recommended. In the summary stage, check their accounts and cards with the inventory list of fixed assets brought by physical inventory, and check the disputed items again for confirmation. After confirmation, fill in the "Fixed Assets Inventory Report Form" in detail according to the inventory results, check it with the "Fixed Assets Inventory Report Form" and submit it to the inventory leading group for review together with the inventory summary.
Third, the main results of the inventory
Company leaders and departments can attach great importance to the inventory work, and the main leaders personally grasp the implementation of this work. The inventory work leading group held an inventory work meeting, on the one hand, to grasp the progress of inventory work, on the other hand, to communicate and solve doubts and difficult problems in inventory.
At present, the total fixed assets of our company before the asset inventory benchmark date (XX, XX, XX) is 25,065,438+040. 865,438+0,000 yuan (see summary table of assets inventory for details), and there are no surplus, deficit, damage or idle assets.
After this inventory, on the one hand, the basic information of the company's fixed assets physical management has been fully implemented, and the personality is to supplement and modify relevant information on the basis of on-site physical inventory in view of the fact that some physical information is inconsistent with asset information. On the other hand, the information registration of financial fixed assets cards and the use accounts of departments have been further improved. By checking the information with the asset management software, it is guaranteed that the card information will be adjusted in time after the transfer, so that the accounts are consistent.
Four, the focus of future assets work
(1) Improve the system. In the future, according to the new requirements of fixed assets management, our company will formulate practical and easy-to-operate fixed assets management methods.
(2), clear responsibilities. Further clarify the responsibilities and authorities of various functional departments of fixed assets management, and establish a new mechanism of unified requirements, hierarchical management, and doing their jobs according to their abilities.
(3) Strengthen management. Take fixed assets management as an important daily work of financial management, fixed assets use and management departments, and standardize its procedures. Personality is to use electronic information means to record the identification of assets in detail, control access, improve accounts, certificates and cards, strengthen accounting, and ensure that the fund account is consistent with the physical account. At the same time, the assets of this year recorded after the base date of asset inventory shall be verified after the end of this inventory.
(4) Strict inspection. Each department shall conduct a self-inspection on the fixed assets under management once a year, and report the violations.
(5) Do a good job in implementation. Pay attention to daily management and system implementation. While strengthening daily management, the fixed assets management department pays special attention to the supervision and inspection of the implementation of various systems, completes coordination and convergence, supervises the implementation of various departments, and strives to raise the company's fixed assets management to a new level.