On the institution of fixed assets.

Abstract: The fixed assets are important economic resources and institutions, is the completion of the Research, the basic conditions for operational activities, but also the development of institutions the material basis for survival and protection. In this paper, fixed asset management business unit carried out a detailed analysis.

Keywords: business units, assets, management.

0 Introduction.

Fixed assets are important economic resources and institutions, is the completion of the Research, the basic conditions for operational activities, but also institutions which the material basis for survival and development and protection. The cause of fixed assets is mainly used for scientific Research, administration, and its great value to several million, hundreds of million of instruments, equipment and facilities, small office supplies to hundreds of dollars. Its main features are: �� the field of non-productive configuration. that range from the social point of view of fixed assets are located in public institutions non-production areas, can not directly generate economic benefits, �� intended use of the service. the role of institutions is to ensure that fixed assets and institutions work smoothly as possible to create social benefits, �� compensation funds from the state treasury. institutions use of fixed assets can only be formed after the consumption of the cause from the fiscal budget expenditures.

1 The current business unit problems in the management of fixed assets 1.1 "heavy investment, light management" by the long-term impact of the planned economic system, institutions in the fixed assets management in varying degrees of eating "iron rice bowl" problem, usually only interested in material fixed assets the use of form, not the same as the form of value of fixed assets to be managed.

1.2 The lack of effective management of restraint mechanisms and institutions as a lack of unified management and coordination of agencies and can not be adjusted or recovered assets so that disappeared in fixed assets, fixed assets reflected in the financial account is not timely, comprehensive, and some fixed asset purchases, used for many years yet to reflect on the financial account, and some have already scrapped still hanging in the financial account. Many units uncertainty about the actual number of fixed assets, despite repeated family property inventory is still unable to figure out, after the chaos Qing , can not guarantee the security and integrity of fixed assets.

1.3 The lack of a unified and coordinated deployment of fixed assets using the mechanisms and institutions are often purchased with the human factors program, or consistent with the meaning of leadership, or meet the department's interests. In this case, the various departments their own way they simply local interests, the pursuit of "small and All "fixed asset allocation model, starting from its own easy to use, requiring additional investment for the purchase of equipment, resulting in duplication of fixed assets acquired phenomenon. the one hand, the cause of financial constraints, on the other hand there are many idle assets are not fully functional , resulting in the depreciation of fixed assets and use the hidden value of the loss.

1.4 Non-operating fixed assets transferred to operating fixed assets is not in place the management of fixed assets and operating non-operating fixed assets unclear property rights, free use of state-owned operations in fixed assets is widespread. Some institutions rely on their own administrative function, run from the various economic entities, the nature of the cause of land, housing, equipment and other fixed assets free of charge for long-term use of business units, not strictly in accordance with the provisions of fixed asset transfer procedures, and some will be converted to non-operating fixed assets operating fixed assets, not to mention physical units or less depreciation, making the cost of economic entities, false accounting, resulting in the loss of state assets to benefit.

2 norms and institutions of fixed assets management measures.

2.1 The unity of thinking, implement the responsibility to grasp the common specification of fixed asset management fixed.

Fixed asset management must be established to "money or separation, contain each other, levels of responsibility, responsibility to the people" principle, carry out capital verification, to conduct a thorough clean-up of all family property. And in the "unified leadership, centralized management," the ideological guidance , the unity of thinking and understanding, the rational division of labor, clear responsibilities of various departments: Links to Research Papers Download http://www.hi138.com 2.1.1 fixed assets accounts managed by the financial sector accounted for a total fixed assets of the unit original price: �� the establishment of fixed assets in the income of the card, the fixed asset register the name, type, number and other raw materials, �� in the course, where the internal transfer of fixed assets, etc., should be registered in time for the card, �� or out of retirement of fixed assets related to recall when the registration and the date of retirement, and promptly canceled the card.

2.1.2 Fixed assets Fixed assets management department of the kind responsible for the management of fixed asset register �� established, reflecting the use of fixed assets, custody and change the situation changes and their balances, �� with the department, the department entered into fixed assets, use, storage of responsibility.

2.1.3 the use of fixed assets, custody by the department signed a designated person responsible for the management of fixed assets used ��, custody letters of responsibility, �� to ensure the safe use and daily maintenance, �� Changes in fixed assets, and timely reporting of changes.

2.2 standard operation, unified program that will implement the daily management of fixed assets.

2.2.1 Design flow chart of the daily management of fixed assets, the first step: write the written materials by the user departments, applications (purchase, transfer, retirement, disposal procedure is the same, the plan submitted to the Finance Department, fixed asset management. Step two: financial sector, fixed asset management sector to review and summarize the report led the Research. The third step: the leadership decided that, by the use of departmental budgeting. The fourth step: approval of the leadership, by the use of sector-specific implementation, and management of fixed assets by acceptance or filing. The fifth step: the acceptance of fixed asset management and disposition of the results of a single accounting or finance department to pay off debts.

2.2.2 Establishment of fixed asset management, content links and clear responsibilities, know the process, the establishment of a sound corresponding management system, so that rule-based, play by the rules, while the management of links and content to be defined. The following specific points point of management focus on the inventory of fixed assets on: �� purchase of fixed assets management. State Monopoly and government procurement of goods shall be in accordance with the provisions of the budget application and approval procedures, not privately purchase. �� use and management of fixed assets. Each department has been accounted for under the fixed assets, with the unit signed to use, management responsibility. in accordance with the provisions of good changes in fixed assets, internal transfer and retirement of cleanup. enhance the timing of fixed assets, maintenance and repair work and reduce the non-normal wear and tear of fixed assets.

�� disposal of fixed assets management. For the treatment of fixed assets to strictly follow the October 1, 2009 Ji became effective treasury (200,915 No. <<Hebei provincial disposal of state assets and institutions to implement measures>> implementation of the Measures. Province disposal of state assets and institutions level income, net of related taxes, assessment fees, commissions and other expenses after the auction, according to government provision of non-tax revenue turned over to the provincial fiscal accounts, the implementation of "expenditure" in management. provincial business units should be turned over to the state-owned asset disposal income and the use of state-owned assets should be turned over to the formation of foreign investment in the equity (equity sale, assignment, transfer income, income shall be made within 2 working days, paid in full financial account. provincial institutions of state asset disposal income paid to include budget management. business units generated by the asset allocation of development needs, in the preparation of departmental budgets by the provincial Department of Finance under the relevant asset allocation criteria and make overall arrangements for the provincial financial situation. �� inventory of fixed assets inventory. all at least once a year to conduct a comprehensive inventory of fixed assets, inventory, order verified a few fixed assets and the carrying balance of the real numbers are consistent with the fixed assets of the storage, use, maintenance, etc. are normal. By making an inventory, to detect and jam vulnerability management, and properly handle and solve various problems, develop appropriate improvement measures to ensure the security and integrity of fixed assets. Links http://www.hi138.com Research Papers Download