1. Asset management self-inspection report
First, the main problems existing in the current management of fixed assets (1) neglect management, and the accounts are seriously inconsistent.
(2) The idea of repurchasing and neglecting management is widespread, and there is a phenomenon of idle and wasteful assets.
(c) Unclear job responsibilities, resulting in management disjointed.
(D) There are defects in the financial system, which affect the accuracy of accounting.
Second, the causes of problems in the management of fixed assets
(A) the management system is not perfect. Some leaders have insufficient understanding of the importance of asset management. They think that the national tax system is "a big business" and there is no need to be cautious about it. They spend a lot of money and show no concern for their families. There are loopholes in the management system of some units, lack of legal norms and strong policy guidance, and legal policies lag behind the reality of asset management, which are the important reasons for many problems in the management of fixed assets in administrative institutions.
(B) accounting is not standardized. The accounting procedure is not strict, the account books are incomplete, there are a large number of fixed assets outside the account, the management lacks effective restraint mechanism, and the asset loss is serious. Some accountants have low political and ideological quality, weak sense of responsibility, and their professional quality is difficult to adapt to the accounting requirements of the new accounting system and financial rules. In particular, the person in charge of the unit does not pay attention to it, and is often unwilling to take responsibility, muddle along, and dereliction of duty.
(3) Weakening of supervision and assessment. Some units have not included asset management in the assessment of leading cadres' term objectives, and asset management is insignificant; Fixed assets in the transfer, sale, disposal, sale and other activities are not reported to the management department for approval in accordance with the relevant provisions of the state, and there is no strict asset evaluation work, but most of them are negotiated transactions, which makes the change of property rights of fixed assets out of effective supervision. In particular, the phenomenon of privately transferring, selling, selling and disposing of fixed assets at low prices has led to the erosion of property rights of fixed assets.
Three. Suggestions on strengthening the management of fixed assets in the national tax system
(A) change ideas, grasp the key points. Nowadays, the types of assets are becoming more and more complex, and the changes of assets are becoming more and more frequent. The management of fixed assets can't stay in the original thinking mode. It is necessary to strengthen management, attach importance to internal management, establish accounts and cards according to regulations, and regularly clean up inventory. The efficiency and completeness of the use of fixed assets should be taken as an important index to evaluate the performance of the person in charge of the unit to ensure the rational use of state-owned assets.
(2) Clear responsibilities and link control. As a vertical management organization, the national tax system should consciously accept the guidance and supervision of the local financial department in the management of fixed assets. At the same time, the tax authorities at higher levels should improve and perfect the rules and regulations on the management of fixed assets, formulate asset allocation standards, and conduct property inspection. On the basis of fully understanding the existence and use of assets of subordinate units, they should make reasonable adjustments according to the tasks undertaken by the tax authorities at lower levels and make allocation in a planned way.
(3) Strengthen accounting and grasp the real situation. In view of the problem that the book value of fixed assets in the current accounting system of administrative institutions can't reflect the real value of assets, it is suggested that the book value of fixed assets should be added to the "fixed assets" account of the balance sheet as the "fixed assets allowance adjustment" account, and a column should be added to reflect the net value of fixed assets.
(4) Improve the system and strictly control it. The first is to establish a regular inventory system. At the end of each year, all units should conduct a comprehensive inventory of assets, find out the "financial situation", and timely identify the reasons, distinguish responsibilities and deal with them according to the existing regulations; Analyze the current situation of asset structure and management, revitalize existing assets, prevent idle backlog and make the best use of them. The second is to establish a key spot check system. The financial department shall, according to the accounting data, conduct key spot checks on the key departments of asset use to ensure that the accounts, cards and materials are consistent. The third is to establish a departure verification system. When a unit leader or asset manager or user leaves his post, he should organize verification, go through the formalities of asset handover and supervision, ensure that the accounts are clear and prevent the loss of assets.
(5) Innovative means and scientific management. Develop and use fixed assets management software to provide a unified business processing platform for tax departments at all levels. The workflow is set in strict accordance with the working rules of financial accounting, and the State Administration of Taxation unifies the authority and process of software subjects and fixed assets allocation and disposal, so as to be standardized and flexible and realize the sharing of information resources.
2. Asset management self-inspection report
In order to further standardize and strengthen the management of fixed assets in our bureau, consolidate the basic work of financial management, improve the management mechanism, ensure the integrity and safety of state-owned assets, thoroughly understand the financial situation, and give full play to the benefits of fixed assets, according to the requirements of the County Finance Bureau, our bureau has carefully organized and carried out the self-inspection of global fixed assets. Now the problems and reasons arising in the self-inspection process are reported as follows. I. Confirmation of Fixed Assets
According to the current fixed assets and low-value consumables management system of the Finance Bureau, at present, our bureau has defined and defined the items with a value of 2,000 yuan or more, such as computer equipment, printers, cameras, machines, machinery, tools, office appliances and other items, as well as various police equipment items distributed by superiors and purchased by themselves.
Second, the main practice of self-examination
(1) Leaders attach great importance to organizational work. The leaders of our bureau attached great importance to this self-inspection work and made it one of the key tasks in the fourth quarter of 20 13. The police office is generally responsible, and the heads of all departments cooperate with the fixed assets self-inspection team to organize and implement the overall fixed assets self-inspection, and the relevant functional offices, institutes and teams have a clear division of labor.
(two) a clear division of labor, clear responsibilities. The self-inspection work is divided into four stages: preparation, self-inspection, summary and acceptance. The main work in the preparatory stage is to set up a fixed assets self-inspection team and determine the scope and responsibilities of self-inspection.
(3) Step by step and reasonable arrangement. The key work of this self-examination falls on the self-examination stage and the summary stage. The main work in the self-inspection stage is that the self-inspection team conducts self-inspection and inventory of fixed assets and low-value consumables in the whole management office, determines the location and status of assets, and truthfully fills in the self-inspection system for fixed assets. For the fixed assets found in the self-inspection that need to be scrapped, reported as damaged or otherwise disposed of, it is necessary to find out the reasons and put forward treatment opinions. In the summary stage, check and confirm the disputed items again. After confirmation, fill in the "Fixed Assets Inventory Report Form" in detail, and after inspection and confirmation by each inspection team, submit it to the self-inspection leading group for review together with the self-inspection work summary.
Third, the main results of self-examination.
The leaders and departments of our bureau can attach great importance to the self-inspection work, and the main leaders personally grasp the implementation of this work.
After this self-inspection, the main achievements are as follows: First, the basic information of our bureau's fixed assets physical management, low-value consumables and all kinds of police equipment items issued by superiors and purchased by our bureau itself has been fully implemented, especially in view of the inconsistency between some physical information and asset transfer information, our bureau has supplemented and revised relevant information on the basis of on-site physical inventory. The second is to further improve the information registration of the financial fixed asset card and the account used by the user department, so as to ensure that the account card and the account are consistent. The third is to self-examine a batch of scrapped fixed assets and various police equipment items. After this self-inspection, summarize and report to the Finance Bureau for scrapping.
Fourth, the next step of asset management thinking
(1) Improve the system. In the future, according to the new requirements of fixed assets management, our bureau will formulate practical and easy-to-operate fixed assets management measures.
(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. Taking the management of fixed assets as an important daily work of financial management, the departments using and managing fixed assets should always make unremitting efforts, standardize procedures, improve access, improve accounts, certificates and cards, strengthen accounting, and ensure the consistency between capital accounts and physical accounts.
(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 should do a good job in supervising and inspecting the implementation of various systems, do a good job in coordination and convergence, urge all departments to do a good job in implementation, and strive to raise the fixed assets management of the management office to a new level.
3. Asset management self-inspection report
According to the requirements of the special inspection plan for state-owned assets management of administrative institutions in 20xx, our unit conducted a self-inspection, and now the results of the self-inspection are reported as follows: 1. Daily management of state-owned assets: In accordance with the requirements of the Interim Measures for the Management of State-owned Assets of Administrative Institutions in Tongliao City, the inventory, registration and reporting system of state-owned assets is strictly implemented, fixed assets cards, general ledger and subsidiary account books are established, and the inventory is carried out regularly, and the state-owned assets management information system is updated in time to ensure that the accounts are consistent with the facts.
Two. System construction: establish various rules and regulations of asset management, including internal control systems such as purchase, application, use and scrapping disposal. Three. Asset disposal: go through the formalities of examination and approval or filing according to the regulations, and handle the accounts in time. The disposal income or residual value is included in the financial budget or residual value management according to the management principle of "two lines of revenue and expenditure", and there is no unauthorized disposal of state-owned assets.
Four. Dynamic management of assets: register asset cards in time, and upload relevant asset data to the financial management department to realize dynamic management and check the account books in time.
Verb (verb's abbreviation) Asset leasing and lending: No state-owned assets are leased or lent in this unit.
Intransitive verb property right registration: there is no property right registration certificate of state-owned assets.
Seven. Management of confiscated assets: No confiscated assets.
4. Asset management self-inspection report
According to the relevant systems and policies of financial asset inventory, our unit completed the main work of asset inventory on time, and now we report the work of asset inventory as follows: 1. Analysis of the overall situation of asset inventory.
(1) Base date of asset inventory: July 20xx1May-August 10.
(2) Asset inventory scope: fixed assets 2 to 9.
(three) the specific implementation of asset inventory:
The leaders of our unit attach great importance to this asset inventory. Because of joint education, many fixed assets need to be inspected and recorded, which is really a heavy task and pressure. In order to ensure the efficient and orderly asset inventory work, a leading group for asset inventory work was established at first, and the general affairs director was appointed as the special person in charge of asset inventory; Secondly, organize the members of the inventory leading group to study the relevant systems and policies of asset inventory and clarify the requirements of asset inventory; Third, under the supervision and guidance of the leading group, the General Affairs Department made a centralized analysis and simplification of all the materials of this asset inventory, and decomposed all the projects related to the school into forms and distributed them to all branches, and then reviewed and accepted them one by one. Fourth, confirm the final results of asset inventory, and fill in statements and reports. After hard work, the main work of asset inventory was finally completed on time.
(four) the achievements and problems of asset inventory:
Through this asset inventory, asset management has been further standardized and state-owned assets have been protected more effectively. However, some problems were also found in the inventory. Due to the rapid upgrading of electronic products, some equipment in the school belongs to obsolete products, and the old tables and chairs have been updated, but the normal asset scrapping procedures have not been fulfilled, exposing some irregularities in the asset management of the school, showing that the daily management work is not solid enough.
Second, put forward improvement measures in view of the problems existing in asset inventory.
We will take this asset inventory as an opportunity to improve the school's asset management level and further improve the management of fixed assets. Strengthen the management of physical objects, timely report and approve the cleared problem assets and conduct accounting treatment. In view of the problems found in asset inventory, further analysis is made, and on the basis of distinguishing between management responsibility and system loopholes, relevant systems are improved to ensure more effective management, maintenance and utilization of school fixed assets. The rectification measures are as follows:
1. Organize school administrators to seriously study the school's fixed assets management system, clarify the importance of state-owned assets management and protection, and arouse the attention of schools to fixed assets management.
2. Further strengthen asset management, conscientiously do a good job in the basic work of fixed assets management, strictly register fixed assets, establish a workflow for the increase or decrease of fixed assets, make it procedural and standardized, and improve its utilization rate.
3. The management of fixed assets should strictly implement the responsibility system: each item should be assigned to the name of each specific user and maintainer, and managed by the custodian responsible for fixed assets to prevent items from being stolen. Damage and loss.
4. Ask the school administrator to check the fixed assets of the school regularly (monthly), and report to the school leaders in time if the fixed assets are found to be lost or damaged, otherwise they will bear relevant responsibilities.
5. School leaders will strengthen supervision and conduct random checks on the fixed assets of the school from time to time, so as to manage and protect the state-owned assets more effectively.
6. Fixed assets should be used reasonably and managed well. For property losses caused by negligence or violation of operating rules, the parties concerned must immediately write a written report explaining the reasons and deal with them according to the relevant provisions.
5. Asset management self-inspection report
In order to comprehensively analyze the project construction and fixed assets investment in our town in 20xx, and study the working measures to ensure the smooth completion of the fixed assets investment task throughout the year. In combination with the requirements of the county inspection notice, the self-inspection of fixed assets investment in our town from/kloc-0 to September is reported as follows: 1. Implement the spirit of the county-wide fixed assets investment work conference.
The town party committee and government attached great importance to the investment in fixed assets, and held a leadership meeting on July 20xx to convey and implement the spirit of the county-wide meeting on investment in fixed assets, inform our town of the investment in fixed assets from June to July, analyze the existing difficulties and problems, and further clarify various tasks.
In order to strengthen the leadership of investment in fixed assets, a leading group for investment in fixed assets was established, and a project office was set up under the leading group, and personnel with high comprehensive quality and good business skills were deployed to form the project office staff.
Two. /kloc-Completion of fixed assets investment from October to September
From October to September in our town/KLOC-0, * * completed investment in fixed assets 1 858.98 million yuan, including 6 cultural, educational and health industry construction projects, 3 completed and 3 under construction, with a total investment of 434.78 million yuan and a completed investment of 20.94 million yuan; Agriculture, forestry and water industry projects 10, of which 3 have been completed, 4 are under construction and 3 have not started, with a total investment of 3,343.43 million yuan and a completed investment of 729.43 million yuan; Of the five traffic construction projects, two have been completed and three have not started, with a total investment of180.89 million yuan and a completed investment of 42.89 million yuan; 10 Among the new rural construction projects, 2 have been completed, 6 are under construction and 2 have not started. The estimated total investment is 193 1.57 million yuan, and the completed investment is 877.26 million yuan.
Actively declare the protected area project, Yinjiazhuang Natural Village, pojiao village, with a total investment of 2.65 million yuan.
Three. Existing difficulties and problems
1. At present, I am busy with agriculture, resulting in insufficient labor force and slow progress of the project.
2, the material price is high, and the financial resources invested by the masses are insufficient.
3. There are fewer engineers and technicians, and more projects are in charge. There is a phenomenon of attaching importance to one thing and insufficient technical supervision and guidance.
4. There are less funds for projects that can be integrated, and there is not enough support for the project construction area.
Fourth, specific measures.
In order to ensure the smooth completion of the tasks of fixed assets investment throughout the year, our town focuses on the following measures:
1. Strengthen leadership and clarify responsibilities. Party secretary, mayor and other major leaders carefully analyze the projects under construction and about to start, conduct in-depth research with leaders in charge of each project and village cadres, identify difficult problems, make suggestions, guide town, village and group cadres to improve their working methods, and strictly control the project quality while ensuring the construction progress.
2. Strengthen organization and coordination. Go deep into the village group and hold a mass meeting to mobilize the enthusiasm and initiative of the villagers. The main leaders personally coordinate the difficulties encountered in the project construction process. Ensure the orderly construction of the project.
3. Have strong engineering and technical personnel. The engineering and technical personnel from the water pipe station shall be responsible for the technical guidance and supervision of various construction projects in the town. Technicians are responsible for each project.
4. Implement the project progress reporting system. The competent leader reports the progress of the project construction to the main leaders once a month.
5, actively carry out village public welfare undertakings, one thing, one discussion, financial awards. Encourage the masses to actively participate in the construction of public welfare undertakings, promote investment in fixed assets, and strive for financial incentives.
Verb (abbreviation of verb) is expected to complete the investment in the whole year.
In 20xx, our town is expected to complete the investment in fixed assets of 3183.57 million yuan, of which the investment in culture, education and health industry is expected to be 434.78 million yuan; The investment in agriculture, forestry and water is expected to be156.343 million yuan; The estimated transportation investment is180.89 million yuan; The estimated investment for new rural construction is10044700 yuan.
Suggestions on investment in fixed assets: Please ask the county party committee and the government to increase their support for investment in fixed assets in villages and towns to help solve the upfront expenses of the project, which can be directly allocated to the overall situation of the county to reduce the burden on villages and towns.