In order to cooperate with the reform of departmental budget preparation in our province and in accordance with the deployment of the Ministry of Finance, the Provincial Department of Finance selected seven departments including the Provincial Government Office and the Provincial Public Security Department in the second half of XXXX to carry out asset clearance and capital verification of budget units Pilot work; in June XXXX, with the consent of the provincial government, the Provincial Department of Finance organized and carried out the asset clearance and capital verification work of budget units throughout the province. Among them, the provincial units fully launched the asset clearance and capital verification work of budget units in XXXX, and various municipalities The work of clearing assets and capital of budget units will be gradually promoted based on the actual needs of local institutional reform and budget management reform. After stages of organizational preparation, publicity and training, inventory and verification, re-inspection and verification, review and approval, inspection and acceptance, and establishment of regulations and systems, by June XXXX, the asset and capital verification work of provincial budget units has been fully completed. The status of the asset clearance and capital verification work of provincial budget units is now reported as follows:
1. The main practices and characteristics of the asset clearance and capital verification work
The guiding ideology of the asset clearance and capital verification work of budget units is based on It serves the work of the Finance Center, serves the departmental budget reform, finds out the "family background" of the budget unit, and provides a real basis for the preparation of departmental budgets, detailed budgets, and the formulation of scientific staffing and quota standards. The main practices and characteristics are:
(1) Strengthen leadership and improve institutions
The asset clearance and capital verification work of budget units is highly targeted, with tight time, heavy tasks, and high difficulty. . It will be difficult to accomplish without the attention and support of leaders and a sound organization. In order to strengthen leadership, the Provincial Department of Finance, together with the General Office of the Provincial Party Committee, the General Office of the Provincial Government, the Provincial Department of Science and Technology, the Provincial Department of Culture, the Provincial Department of Public Security, the Provincial Department of Health and other departments and units, jointly formed the "Provincial Budget Units Clearing Assets and Assets Verification" The "Work Coordination Group" is responsible for the organization, leadership and work coordination of the asset clearance and capital verification work of provincial budget units, and promptly studies and solves problems in the asset clearance and capital verification work, which is an important prerequisite for the smooth progress of the asset clearance and capital verification work. Each department (unit) has also successively established a leading group for asset clearance and asset verification headed by a leader in charge, designated relevant institutions internally to form an asset clearance and asset verification office, established a corresponding professional work inventory team, and mobilized key forces to organize and carry out the work. China Central Committee has ensured that the working structure is clear, major issues are managed by someone, specific work is done by someone, working hours are guaranteed, and work tasks can be implemented, which provides a strong organizational guarantee for the smooth completion of the asset clearance and capital verification work. In the work of clearing assets and capital, leaders of various departments (units) attach great importance to it and provide strong support in terms of human, material and financial resources, creating good conditions for the smooth development of the work of clearing assets and capital.
(2) Careful organization and full preparation
This liquidation of assets and capital is the first large-scale liquidation of budget units organized and carried out across the province. Fund verification work. In order to carry out the asset liquidation and capital verification work in a planned and step-by-step manner, the Provincial Department of Finance’s Asset Liquidation Office has made full preparations and has formulated and issued a series of work plans, methods and regulations so that this asset liquidation and capital verification has a unified and clear policy basis and work specifications. . With the consent of the provincial government, the "Notice on Carrying out the Asset and Capital Validation Work of Budget Units Across the Province" was issued, clarifying the purpose and significance of this work, work organization principles, main tasks, work scope, overall deployment and related requirements, so that all regions and departments have a basic basis for carrying out their work; the "Guangdong Provincial Budget Unit Liquidation and Valuation Work Plan for XXXX" was issued to ensure that there is an overall plan for the overall work; a series of budget unit liquidation and capital verification work documents were issued , question answers, work requirements as well as reports and supporting work software, the "Guangdong Provincial Budget Units' Practical Implementation and Implementation Plan for the Asset and Capital Validation Work" clarified the staged tasks. Various departments (units) at the provincial level also printed and published materials related to the clearing of assets and assets of budget units, and formulated the work plans for clearing and verifying assets of their own departments and units, and formulated implementation methods and supplementary regulations to enable budget units to clear and verify assets. The asset verification work is more detailed and realistic, ensuring that the asset verification work is carried out in an orderly manner.
Extensive publicity and careful training are important preparations and basic work for the liquidation and capital verification of budget units. To this end, the Liquidation Office of the Provincial Department of Finance organized a liquidation of the province’s budget units at the end of The verification work meeting comprehensively deployed and mobilized the province's budget units to clear assets and capital, clarified the work objectives, content, and procedures, and strictly required all departments (units) to abide by unified policies, systems, and regulations in the work of clearing assets and capital, and use unified Reports and supporting software, and strict quality control of all work.
In order to enable relevant personnel to master the policy system and work methods, the Provincial Department of Finance’s Asset Liquidation Office has held four consecutive business training courses on asset liquidation and capital verification policies, reports, data entry and summary of budget units, etc., to provide various departments (units) with asset liquidation and capital verification business. There are more than XXX backbones, and personnel are also sent to departments and bureaus with many subordinate units to provide training and guidance, so that the staff of asset clearance and capital verification can skillfully master the relevant policies and specific operational techniques for the asset clearance and capital verification of budget units, and contribute to the asset clearance and capital verification work of budget units. What a proactive manpower preparation. During the inspection and acceptance stage, the intermediaries entrusted with inspection and acceptance are provided with training and guidance on the content that needs to be focused on inspection and acceptance, common mistakes, and issues that need attention, etc., to ensure the quality of the inspection and acceptance work.
(3) Coordination and supervision, and implementation of measures
The asset and capital verification work of budget units involves a wide range of areas, a heavy workload, and strong policy implications. If guidance and supervision are not provided in a timely manner, the assets and assets will be liquidated. The capital verification work will become just a formality and go through the motions. To this end, the Provincial Department of Finance’s Asset Clearance Office paid great attention to coordination after the work was deployed, and took effective measures to supervise the implementation of the work. The first is to establish working contacts with various departments (units) to form a work network for asset clearance and capital verification with up-down connections and smooth channels, so as to timely grasp the work situation at each stage, discover existing problems, and study and solve them in a timely manner. The second is to give full play to the role of all functional departments within the Provincial Department of Finance and jointly complete the work of clearing assets and capital. For example, during the inspection and acceptance stage, a verification team was formed with the relevant business departments to conduct in-depth inspections and verifications of major issues in the unit; during the fund verification, a joint review method with the relevant business departments was implemented to verify the declarations of each department (unit) The losses of various assets sold and related funds on account shall be carefully and meticulously reviewed in accordance with the asset liquidation and capital verification policies to strictly control the quality. The third is to provide guidance and supervision to ensure the progress and quality of assets and capital verification work. During the implementation of the asset clearance and capital verification work, the Property Liquidation Office of the Provincial Department of Finance carefully explained the relevant policies, guided and urged all departments (units) to conscientiously organize the inventory, truthfully fill in the reports, fully reflect the situation and problems, and conduct timely research on the exposed problems, Unify the caliber and solutions to effectively promote the work; promptly praise the units that have done a good job, criticize the units that perform the work slowly or not seriously and urge them to rectify, ensuring that the asset clearance and capital verification work of the budget units is smoothly advanced . The fourth is to use social intermediaries to inspect and accept the results of the asset clearance and capital verification work of budget units to ensure that the results of the budget units' asset clearance and capital verification work are objective, true and reliable. The Asset Liquidation Office of the Provincial Department of Finance randomly selected some budget units for sample verification based on the comparative inspection of all grass-roots budget units under the provincial government and the re-inspection (joint) inspection of the competent departments; after basically completing the verification and approval of the asset liquidation and capital verification funds, select Some intermediaries with reliable qualifications and conscientiousness organized and carried out the inspection and acceptance of assets and capital verification in accordance with unified plans and standards, and inspected the main situation and work quality of various departments (units) in the work of asset clearance and capital verification, so as to ensure that the assets and capital verification were carried out The work must be true, comprehensive and thorough to prevent the asset and capital verification work from going through the motions. The fifth is to deploy and guide budget units to establish regulations and improve systems to consolidate the results of asset clearance and capital verification and prevent chaos after clearing up. The Provincial Department of Finance’s Asset Liquidation Office has put forward guiding opinions on various problems and management “loopholes” discovered and exposed during the asset liquidation and capital verification work, requiring all departments (units) to establish and improve the corresponding systems in a timely manner while liquidating and reforming. The financial and asset management system clarifies responsibilities and promotes the construction of internal supervision and management mechanisms in each unit.
2. The main results of the asset and capital verification work
Since the reform and opening up, some provincial administrative institutions have experienced cancellation, merger, change of affiliation and the change of the nature of administrative institutions into enterprises Due to changes in operating units and other factors, as well as the non-standard financial management of some units, many units have varying degrees of confusion in asset management, unclear "family assets", discrepancies between accounts, and discrepancies between accounts and facts. Through this asset and capital verification, we basically found out the "family background" of the provincial budget units, verified the personnel structure and various income and expenditures of the provincial budget units, verified and processed off-book assets, asset surplus, Asset losses, clarify the main problems existing in the finance and asset management of provincial budget units, and establish and improve financial and asset management systems. At the same time, this inventory and capital verification provided basic data for calculating realistic staffing and quota standards, preparing department budgets, and detailed budget preparation, and accumulated certain experience for standardizing and strengthening the supervision and management of state-owned assets in administrative institutions.
(1) The "family background" of the budget unit has been basically understood.
This time, the asset and capital verification of the provincial budget unit is based on XX, month XX, XXXX, and the scope includes Provincial administrative institutions with financial allocation relationships. Provincial budget units ***, After verification of assets and capital verification, the asset inventory surplus of XX.XX billion yuan, asset loss of XX.XX billion yuan, and funds on account of XX.XX billion yuan were dealt with. After dealing with these issues, the assets, liabilities and net assets of the provincial budget units as of XXXX, XXXX are: total assets of XXX.XX billion yuan, including XXX.XX billion yuan for administrative units, public institutions (including Social groups and enterprise management institutions, the same below) XXX.XX billion yuan; total liabilities XXX.XX billion yuan, including XXX.XX billion yuan for administrative units and XXX.XX billion yuan for public institutions; total net assets are XXX billion yuan, including Administrative units are worth XXX.XX billion yuan, and public institutions are worth XXX.XX billion yuan.
(2) The personnel structure of the budget unit and various income and expenditures were verified
The designated number of provincial budget units participating in this asset and capital verification is XXX, XXX people, including The administrative establishment (including public security and law enforcement agencies) has XX, ; XXX people are also listed, accounting for X.XX% of the total number of fixed personnel; XXX veteran cadre service personnel, accounting for X.XX% of the total number of fixed personnel. There are XXX,
The provincial budget units participating in this asset clearance and capital verification have received XX.XX billion yuan in fiscal allocation revenue and XX.XX billion yuan in extra-budgetary fund income this year. The total administrative expenditure is XXX.XX billion yuan, including: personnel expenses of XXX.XX billion yuan, accounting for XX.XX% of the total expenditure; public funds XXX.XX billion yuan, accounting for XX.XX% of the total expenditure,
(3) Management has been standardized and the system has been improved
In this asset clearance and capital verification, many departments (units) have established and improved financial and asset management systems on the original basis, and strengthened the budget unit internal management. The asset clearance and capital verification work of budget units objectively promotes the standardization of the accounting basis of each department (unit) and promotes the improvement of the professional level and financial management level of accounting personnel. In terms of finance, most units have identified deficiencies in the financial management system through inventory and verification of funds and revenue and expenditure status, and supplemented, revised and established relevant fund revenue and expenditure systems, financial management systems and implementation methods. From the system Standardize financial behaviors and financial work processes, let the system manage people, and implement them at all levels. In terms of assets, each department (unit) conducted a comprehensive inventory of all types of assets, registered them one by one, established accounts and cards, numbered them, and printed labels on fixed assets to achieve one card for one thing and promote accounting, cards, and The label is consistent with the actual product. At the same time, we will conduct targeted research on countermeasures for various problems and management loopholes discovered and exposed during asset and capital verification, formulate rectification measures, clarify responsibilities, and form an effective supervision and management system.
Many departments (units) under the provincial government attach great importance to asset management and establishment of regulations and systems. They have boldly innovated in management systems and management methods and accumulated certain experience. For example, the Provincial Quality and Technical Supervision Bureau has in recent years formulated detailed rules for cashier work, detailed rules for filling out accounting vouchers and registration books, detailed rules for the implementation of internal audit work, financial management measures, budget management measures, interim measures for fixed assets management, and interim measures for infrastructure and repair project management. , technical transformation project management methods and other twelve internal management rules and management regulations, and compiled them into a volume and distributed them to all units of the system to guide the financial and asset management work of the entire system. At the Yangcun Social Welfare Institute affiliated to the Provincial Department of Civil Affairs, unit leaders signed an asset management responsibility letter with each asset-using department to be responsible for the safe use of assets and effectively solve the problem of unclear asset management responsibilities, no one to manage, and no one to take responsibility.
The Provincial Administration for Industry and Commerce notified the system of problems existing in the asset clearance inspection and acceptance, required all units to make rectifications, and put forward suggestions for further strengthening asset management throughout the system. Based on the particularity of the assets of this unit and the actual situation of the unit, the Provincial Procuratorate not only liquidated and verified the assets before the base date of this liquidation and capital verification in accordance with unified requirements, but also liquidated and verified the assets after the base date of liquidation and capital verification. Registration, by the end of this year, the asset liquidation work has been basically completed. In order to strengthen the asset management of their own departments and units, some departments (units), such as the Provincial Government Office, the Provincial Public Security Department, the Provincial Water Conservancy Department, and the Provincial Prison Bureau, have set up a full-time state-owned assets management department - the State-owned Assets Management Section (Office) to unify Coordinate and manage the state-owned assets of the unit. Most departments (units) have formulated their own state-owned asset management implementation measures, which stipulate the management responsibilities of assets, additions and reductions, maintenance, asset liquidation, account card settings, various forms, etc. Some units have also formulated detailed special asset management systems based on the actual conditions of the unit to strengthen the management of special assets. For example, the local tax bureaus of Dongguan City, Heyuan City and Boluo County under the Provincial Local Taxation Bureau have formulated the "Computer Asset Management System" , "Regulations on the Use of Computer Equipment", "Motor Vehicle Management System", "Air Conditioning Management System", etc.; the Provincial Feilaixia Water Conservancy Project Construction Management Bureau under the Provincial Department of Water Resources has formulated the "Equipment and Material Procurement Management System", "Material Management System" System", "Material Management System", "Equipment Ledger System", etc.; South China Agricultural University affiliated to the Provincial Department of Education has formulated the "Intellectual Property Management Measures", "Land Management Measures", "Management Regulations on Furniture", "Instruments "Equipment Management Implementation Rules", etc.; Guangzhou Nonferrous Metals Research Institute, affiliated to the Provincial Department of Science and Technology, has formulated "Patent Management Detailed Rules" and "Trade Secret Protection Regulations". Some departments (units) use modern means such as computer networks and information technology to manage assets, and have developed asset management information systems, which cover various processes of asset disposal and have functions such as asset data entry, query, statistics, and printing. They can output asset cards, Labels, requisition forms, acceptance forms and classifications, detailed reports, etc. have been established. The financial department is responsible for value accounting, the agency service center and each department are responsible for physical asset management, the information center is responsible for asset information management, each department is responsible for division of labor and resource *** The shared management system has greatly improved the efficiency of asset management and scientific management level, and improved management work. In this regard, the Provincial Prison Bureau and its XX provincial prison bureaus, the Provincial Public Security Department, the Jiangmen and Kaiping Industrial and Commercial Bureaus under the Provincial Industry and Commerce Bureau, and the Provincial Feilaixia Water Conservancy Project Construction Management Bureau under the Provincial Water Resources Department have taken the lead and have achieved The computerization of asset management is worthy of study and reference by all departments (units).
3. Main problems exposed by asset and capital verification
For a long time, administrative institutions have generally had the idea of ??"emphasis on income, emphasis on purchase, and neglect of management", and have a weak awareness of asset management. Asset management is chaotic, lacking a set of standardized and effective internal management mechanisms, purchasing and disposing at will, greedy for big things and seeking completeness without focusing on efficiency. This liquidation of assets and capital verification reflects the main problems existing in the financial asset management of a considerable number of units, such as imperfect systems, non-standard management, disconnection between daily asset management work and accounting management, items but no accounts, inconsistencies in account cards, and inconsistencies in accounts. , accounting and actual discrepancies, resulting in a large number of off-book assets that no one is responsible for and unmanaged, etc., specifically manifested in:
(1) Irregular basic work
Many assets and capital verifications found many When departments (units) purchase fixed assets, they only list expenses and do not keep fixed assets accounts; newly-built office buildings and houses are not settled in a timely manner after they are completed, and they are still listed in the infrastructure accounts after being used for many years, and are not included in the fixed assets of the unit. Registration in accounts; assets received from sponsorships and donations are neither recorded in the accounts nor managed by dedicated personnel, and some are even used by private individuals for a long time; assets are scrapped, damaged, sold, stolen, or given to outside units, and are not verified in a timely manner in accordance with relevant regulations. If the assets are not cleaned up or accounted for throughout the year, the assets will remain idle for a long time without anyone taking care of them, causing them to wear out naturally, resulting in waste; without setting up detailed accounts and card accounts for fixed assets, how many assets does the unit have? The type and quantity of fixed assets were unclear to the leaders and accounting staff, etc. Over time, the "family assets" of many units were unclear, their asset stocks were unrealistic, and their management was chaotic.
(2) Asset disposal is highly arbitrary
According to the "Measures for the Management of State-owned Assets of Administrative Institutions" and the "Measures for the Management of State-owned Assets of Administrative Institutions" issued by the former State-owned Assets Administration and the Ministry of Finance in 1995 According to the "Implementation Measures for the Management of State-owned Assets Disposal of Administrative Institutions" and other regulations, the value of the disposal (including allocation, transfer, loss reporting, scrapping, etc.) of buildings, land, vehicles and units by administrative institutions shall be more than XX million yuan (including XX million yuan) The instruments and equipment shall be submitted to the financial department for approval after being reviewed by the competent department. They shall not be disposed of at will without approval. This asset clearance and capital verification found that many units disposed of state-owned assets as departmental (unit) assets without authorization, with incomplete procedures for reducing, scrapping, and transferring assets, and failing to submit them to the competent department or financial department for review and approval as required; Assets are disposed of at low prices without evaluation; the income from asset disposal is arranged and used separately by the unit, evading financial supervision, etc.
(3) Lax management of “non-transfer” assets
According to incomplete statistics, the total “non-transfer” assets of the provincial budget units under asset and capital verification this time are X.XX billion Yuan, the "non-conversion" income in XXXX is X.XX billion Yuan. Some departments (units) use idle or redundant fixed assets to rent, lend and conduct foreign investment operations, and there are many irregularities and imperfections. For example, some units provide fixed assets (houses, vehicles, equipment, etc.) to some economic entities for free, rent them to related parties at low rents, or lend them to other units and individuals for long-term use, which becomes a major source of loss of state-owned asset income. Gaps; in the process of "non-transfer", many units did not go through the approval and asset appraisal procedures as required, and did not clearly stipulate the rights and obligations of the transferor and the recipient, resulting in unclear property rights of state-owned assets; some units did not handle the "non-transfer" process. There is a lack of effective management of transferred assets, and neither cost accounting nor returns are obtained, resulting in the loss of state-owned assets; some units' "non-transferred" assets are only used but do not generate any income, causing the assets to be lost during the operation process. There is no compensation; some units' "non-transfer" asset operating income is not recorded as it actually is, underreported, omitted, out of financial supervision, and becomes a "small cash box" for departmental units.
(4) Off-book assets, idle assets and asset waste and losses are serious
The assets cleared by the provincial budget units that participated in this liquidation and capital verification amounted to a surplus of XX.XX million Yuan (including current asset inventory surplus of X.XX billion yuan, fixed asset inventory of X.XX billion yuan, and unaccounted external investment of X.XX billion yuan), asset losses of X.XX billion yuan (including current asset loss of X.XX billion billion yuan, fixed asset losses of XX.XX billion yuan, external investment losses of There are X.XX billion yuan in accounts, X.X billion yuan in medical expense overruns, and X.XX billion yuan in operating losses and potential losses). In response to the above-mentioned issues, the Provincial Department of Finance’s Asset Liquidation Office dealt with them accordingly in accordance with relevant national regulations and asset liquidation and capital verification policies, so that all departments (units) can ensure that the accounts are consistent with the actual facts and the accounts are consistent.
The situation of asset clearance and capital verification also shows that at present, various provincial departments (units) generally have dispersed assets, cannot fully share them, and have repeated construction. According to the incomplete statistics of this asset clearance and capital verification, the idle assets of provincial administrative institutions amount to X.XX billion yuan (including X.XX billion yuan of houses and buildings, X.XX billion yuan of transportation tools, and X.XX billion yuan of general and special equipment billion). The occupation of state-owned assets varies among units, and the office conditions are uneven. For example, on the one hand, some units urgently need to purchase assets; on the other hand, some units' assets are idle and wasted, making it difficult to adjust them. Therefore, how to integrate, reorganize and optimize the allocation of administrative institutions, alleviate the contradiction between insufficient investment in social undertakings development and waste of resources, and ease the pressure on financial expenditures is bound to become a new topic.
(5) The professional quality of the accounting personnel of some units is not high
During the asset and capital verification, it is common to find that the accounting treatment of administrative institutions is not standardized, the accounting statements are inconsistent, and the actual accounting is inconsistent. , This has a lot to do with the low professional quality and weak sense of responsibility of the accounting personnel.
Some accounting personnel only focus on general accounting and neglect management. They lack a sense of responsibility, are not familiar with the relevant financial accounting systems, are not familiar with the business, and have no idea where to pay for the infrastructure of the unit's office building, where the fixed assets are accounted for, and who owns the property rights. I don’t understand, but I can’t explain it clearly; I haven’t kept track of the unit’s assets for a long time, and the assets have been scrapped, and they are not written off according to relevant regulations; the financial statements are uneven, and they are only reported through reconciliation; there are also quite a few accounting personnel who have not provided documents in accordance with the provisions of the documents. The quality of the fund verification declaration materials and the preparation of the asset liquidation and capital verification reports is not high, and there are many technical errors. This adds a lot of difficulty to the fund verification and approval work and affects the quality and progress of the asset liquidation and capital verification work.
During the key inspection and acceptance of XXX household departments (units) directly under the provincial government, we also found that many departments (units) had omissions and misreporting to varying degrees. Such as omitting or misreporting assets, underreporting asset profits, losses and scrapping, underreporting losses on employee housing reform funds, underreporting "non-transfer" asset losses, etc. There is a phenomenon that some units do not obtain legal vouchers for some expenses and use "white-headed slips" to reimburse accounts. Some departments (units) have insufficient understanding of the work of asset clearance and capital verification. They have a one-sided understanding that property clearance and capital verification is only an inventory of fixed assets, and ignore the cleanup of temporary deposits, temporary payments and other current accounts. There are long-term temporary payments on the books, and current accounts The method reflects other income and expenses, while under-counting income and expenses is common. Although some departments (units) have formulated systems for asset management and financial revenue and expenditure, they are not effectively implemented in daily accounting and management, resulting in inconsistencies in asset accounting, losses and waste. The asset management systems formulated by some departments (units) are not complete in content and not operable, and some are even inconsistent with the current relevant national documents and regulations. In some departments (units), the property rights of transportation vehicles are unclear, and the driving license of the vehicle indicates that the owner is an external unit or individual.
IV. Opinions and Suggestions on Consolidating the Results of Asset Liquidation and Capital Appraisal
Based on the situation and problems reflected in this asset liquidation and capital verification, we would like to offer some opinions and suggestions on consolidating the results of asset liquidation and capital verification. suggestion.
(1) Conscientiously do a good job in the follow-up work of asset liquidation and capital verification, and consolidate the results of the asset liquidation and capital verification work
All departments (units) must conscientiously do a good job in the follow-up work of asset liquidation and capital verification. It is to check and fill the gaps in the asset and capital verification work of the department (unit). After clearing and verifying the omitted, omitted and misreported assets, asset surplus, various asset losses, fund accounts and current accounts in this asset clearance and capital verification, they shall be reported and processed according to the regulations of asset clearance and capital verification; for vehicles marked as foreign owners, If you have a driving license plate for a company or individual vehicle, go through the procedures for transferring it to the company as soon as possible. The second is to conduct a comprehensive inspection and implementation of the unit's internal implementation of the management system to promote all departments to act in accordance with the rules; to conduct a comprehensive review of the unit's internal management regulations, modify, supplement, and improve them in accordance with the current relevant national documents and regulations, and to establish and improve Various management systems; when formulating the state-owned assets management regulations of the unit, involving the approval procedures, approval authority, etc. for the disposal of state-owned assets, it is necessary to strictly implement the Ministry of Finance's "Financial Rules for Administrative Units", "Financial Rules for Public Institutions", "Administrative Institutions" "Measures for the Management of State-owned Assets", "Measures for the Implementation of the Disposal and Management of State-owned Assets of Administrative Institutions", as well as relevant provisions such as the asset verification documents for this time. The third is to make full use of asset clearance and capital verification data. Asset clearance and capital verification data are very important information and are a concentrated reflection of the comprehensive quality of an unit. If you just put it in a drawer or lock it in a cabinet, it is a huge waste of resources.