Asset inventory inventory work summary report

Summary report of asset inventory inventory

In order to effectively strengthen leadership and ensure that the inventory of fixed assets is carried out effectively and orderly, the asset inventory is carried out. The relevant asset inventory is now reported as follows:

Part 1: Summary report on asset inventory inventory

According to the "Notice of the Fujian Provincial Administration of Industry and Commerce on Issuing the Work Plan for the Inventory of Fixed Assets in the Industrial and Commercial System of Fujian Province" (Fujian Industry and Commerce [201x] 298 No.) spirit, the province's industrial and commercial system organized and carried out a fixed assets inventory from June 20 to October 31, 201x. Through the inventory, we achieved the goal of comprehensively understanding the bottom line, correcting problems, clarifying responsibilities, standardizing management, implementing dynamic supervision, barcode management, and effective systems, strengthened asset integrity and safety, and promoted the construction of a clean government. In order to strengthen asset management, accurately prepare Financial asset statements and budgets lay a solid foundation. As of the end of November 201x, the total value of fixed assets in the province's industrial and commercial system's physical accounts was 1,761,666,300 yuan (1,658,213,200 yuan before the inventory), a net increase of 103,453,100 yuan in fixed assets compared with the physical account registration before the inventory, and 30,543,500 fixed assets were reported, damaged, and scrapped. yuan, with a profit of 14.2285 million yuan and a loss of 1.0534 million yuan. The main situation of the asset inventory work is now reported as follows:

1. Main methods

1. Unity of thinking and understanding. With this asset inventory, the industrial and commercial bureaus at all levels in the province, from leaders to agencies and grassroots cadres and workers, can fully understand the necessity of systematic asset inventory, and regard the inventory of fixed assets as a way to promote the construction of party style and clean government, and prevent and control corruption from the source. As an important measure to strengthen fixed asset management, it is the need to deepen departmental budgets, scientifically manage fiscal funds and improve the efficiency of the use of fiscal funds, and it is the need to gradually achieve fair distribution of government resources and improve administrative efficiency. For example, the Ninghua County Industrial and Commercial Bureau organized lectures on fixed asset management and financial knowledge to publicize the importance of strengthening fixed asset management and fully understand the necessity of strengthening fixed asset management.

2. Leaders pay attention and work together. In order to effectively strengthen leadership and ensure that the fixed assets inventory work is carried out in an effective and orderly manner, the industrial and commercial bureaus at all levels across the province have established fixed asset inventory leading groups. The main leader personally serves as the group leader, and the leader in charge serves as the deputy group leader. The members are from the office, finance and finance departments. It is composed of heads of departments such as equipment, personnel education, discipline inspection and supervision office, and information branch. Leading groups at all levels are responsible for organizing, guiding and implementing the inventory of fixed assets at the same level and system units. All departments actively cooperate and work together to form a joint force to promote and complete various tasks of fixed assets inventory according to the time steps and work requirements of the inventory plan. The office strengthens daily industrial and commercial fixed asset management and asset inventory, registration, verification, damage reporting, scrapping, etc.; the information technology department strengthens technical guidance and CA asset management; the finance and decoration department conscientiously performs its leading responsibilities, interacts with the top and bottom, proactively connects, and strengthens business guidance; The human resources and education department has strengthened the supervision of personnel transfer and the transfer of fixed assets during retirement; the supervision department has strengthened the supervision of procurement links and disposal links such as damage reporting and scrapping. The leaders of Ningde and Nanping Municipal Industrial and Commercial Bureaus attach great importance to the construction of systematic asset management teams. Municipal and county (district) industrial and commercial bureaus are equipped with full-time fixed asset management personnel, and a stable team covering three levels of municipal bureaus, county (district) bureaus and industrial and commercial offices has been established. A fixed assets inventory and daily management team have been established, a department head responsibility system and an asset management liaison management system have been established, and a fixed assets management organizational system has been constructed. The Putian Municipal Bureau of Industry and Commerce held two director-general office meetings to promptly study and solve the problems encountered in the inventory of fixed assets, ensuring that the inventory was carried out effectively and orderly. Leaders of Longyan and Sanming Municipal Industrial and Commercial Bureaus personally led the working group to inspect and review the asset inventory of system units. The Zhangzhou and Ningde City Industrial and Commercial Bureaus have included fixed asset inventory in the annual performance evaluation of each county (district) Industrial and Commercial Bureau.

3. Careful planning and strong organization. The first is to carefully formulate an asset inventory plan.

In order to effectively carry out the system asset inventory work and effectively solve the problems in the system fixed assets management, such as the management constraint mechanism is not implemented, the management is not standardized, the asset base is unclear, the accounts and accounts are not consistent, and the asset purchases are not recorded in the accounts, etc. , the provincial bureau has uniformly formulated the "Fujian Provincial Industrial and Commercial Administration System Fixed Assets Inventory Work Plan", which clarifies the work objectives, work requirements, inventory scope, inventory content, and inventory steps; units at all levels have also formulated more detailed plans based on the actual conditions of their own units. Specific implementation. The second is timely training, learning and publicity. In order to ensure the implementation of the plan, the Provincial Administration for Industry and Commerce and the Municipal Administration for Industry and Commerce held timely study and training meetings on systematic fixed assets inventory to further unify ideological understanding, clarify inventory work requirements, publicize and interpret relevant policies and regulations on asset management; hold asset management meetings Management application software operation training, on-site observation of the Ningde City Industrial and Commercial Bureau’s fixed asset management practices demonstration; listened to the fixed asset management experience introductions of the Ningde City Industrial and Commercial Bureau and Longhai City Industrial and Commercial Bureau respectively. In order to successfully implement the fixed assets inventory, we have made ideological preparations, organizational preparations, and policy and business preparations. The third is inspection and acceptance to ensure the implementation of the inventory objectives. The Provincial Administration for Industry and Commerce selected teams from the office, financial equipment department, information branch, and relevant personnel from the industrial and commercial bureaus of districted cities to form 4 inspection and review working groups, which provided work guidance to 8 districted cities and 20 county (district) industrial and commercial bureaus. and random inspections and re-examinations; the asset inventory leading group of each district or city industrial and commercial bureau organized personnel from the inventory office to inspect and re-examine the asset inventory work of 100 county (district) industrial and commercial bureaus. The asset inventory and clean-up work of the Industrial and Commercial Bureaus of Longhai City, Changting County, and Xiuyu District was well organized, grasped early, tightly, and solidly, and the completion quality was high. The Shishi Industrial and Commercial Bureau's asset card circulation records are clear and managed in the form of business card holders, making it clear to view at a glance.

4. Conduct a thorough investigation without going through the motions. Industrial and commercial bureaus at all levels can strictly follow the steps, time limits and work requirements formulated in the inventory work plan, implement it step by step, and advance in an orderly manner. The first is to carefully check the daily management regulations. Units at all levels should carefully organize personnel to carry out on-site inventory, verification and inventory of the fixed assets of their own units and departments one by one. They should check the cards with accounting accounts, check the physical objects with cards, and check the cards with physical objects to find out the sources of fixed assets and make supplementary records. Fixed assets (including CA assets) card. The heads of various departments, departments, units and offices shall confirm and sign the fixed assets actually used by the department. The second is to carefully investigate the implementation of the system. During the inventory, the focus was on the establishment and implementation of systems related to the daily management and disposal of fixed assets, the staffing situation, and existing problems. The third is to conscientiously complete the registration of profit and loss, loss reporting and scrapping. The asset inventory team carefully registers and identifies the situation of inventory surplus, inventory loss, reported loss, scrapping, and idleness, identifies the reasons, puts forward disposal suggestions, and does a good job in file management of write-off assets. The industrial and commercial bureaus of Quanzhou, Zhangzhou, Sanming, Nanping, and Fuzhou have achieved outstanding results in cleaning up assets that have reached the end of life and have been damaged. During the inventory, the Quanzhou industrial and commercial system cleared 2,273 scrapped or damaged fixed assets, worth 5.5812 million. Yuan; Zhangzhou Industrial and Commercial System *** cleaned up 2,474 fixed assets for scrapping and reporting damage, worth 4.6623 million yuan; Sanming Industrial and Commercial System *** cleaned up 1,242 fixed assets for scrapping and reporting damage, worth 4.5766 million yuan; Nanping Industrial and Commercial System*** 2,940 pieces of fixed assets were cleaned up, scrapped, and reported as damaged, with a value of 3.9051 million yuan; Fuzhou Industrial and Commercial System *** 863 pieces of fixed assets were scrapped, scrapped, and reported as damaged, worth 2.0055 million yuan.

5. Innovate means and implement barcode management. In order to implement the asset inventory system and overcome the problems of heavy daily asset inventory tasks, wide coverage, heavy workload for asset managers, and difficulty in organizing and implementing the asset inventory system, the Provincial Administration for Industry and Commerce fully implemented it throughout the system during this asset inventory Fixed asset barcode management, equipped with scanners and barcode printers, using fixed asset management software, pasted barcodes on each fixed asset, and each asset has its own "ID card".

According to statistics, 145,541 barcodes have been affixed to fixed assets in the province's system. In order to implement the regular asset inventory system and standardize daily management, it provides scientific and technological means and lays a solid foundation, which greatly reduces the intensity of daily inventory work for asset managers. The Longhai Municipal Administration of Industry and Commerce has developed asset management auxiliary software, which adds the function of "error checking" for fixed asset registration information and enhances the completeness, standardization and accuracy of fixed asset information entry.

6. Improve the system and establish a long-term mechanism. During the inventory, many units established and improved asset management methods in accordance with the institutional requirements of asset management, targeting the weak links of their own asset management, and in accordance with the principles of "unified leadership, hierarchical management, assigning responsibilities to people, and making the best use of materials." The responsibilities of each department and asset users have been further clarified, the fixed asset management process has been standardized, and the standardized system of asset management accounts, cards, orders, and tables has been improved to ensure that checks are carried out at all levels and responsibilities are assigned to each person. The Ningde Municipal Bureau of Industry and Commerce has formulated the "Interim Provisions on Compensation for Fixed Asset Loss in the Industrial and Commercial System of Ningde City" to clarify the persons responsible for loss compensation, the calculation of the compensation amount, and the time limit for compensation methods, enhance the awareness of cadres and employees in protecting public property, and prevent the loss of state-owned assets. The Fuzhou Municipal Administration for Industry and Commerce has revised the supporting system, improved regulations on equipment management, changes, recycling, scrap disposal, etc., and further refined the relevant requirements for fixed asset management. Longyan Municipal Administration of Industry and Commerce focuses on summarizing experience, improving management level, conducting theoretical discussions, and writing "A Brief Discussion on the Main Problems and Countermeasures in the Current Fixed Asset Management of Industrial and Commercial Departments", "Analysis on the Information Management of State-owned Assets in Administrative Institutions", and "New Several theoretical research articles such as "Several Issues in the Safety Management of Government Vehicles During the Period".

2. Main problems

1. The ideological understanding is not adequate. Before the asset inventory was carried out, many units had the phenomenon of "emphasis on money over goods, emphasis on purchase and neglect of management" to varying degrees. The awareness of daily standardized management of fixed assets was weak, the awareness of asset registration was not strong, and there was even resistance. There was a phenomenon of coping with inspections and office work. Assets such as equipment are allocated and transferred between asset-using departments without going through the formalities of the asset management department and the financial equipment department, causing the asset account card information to be inconsistent with the actual object or the whereabouts of the asset to be unknown.

2. The fixed assets management mechanism is not implemented enough. First, the division of labor mechanism is not implemented, the division of responsibilities between the asset management department and the financial equipment department is blurred, and the division of labor is not implemented in accordance with the requirements of the "Fujian Provincial Industrial and Commercial Administration System Fixed Asset Management Measures". Second, there are few full-time staff and many part-time staff in fixed asset management, making it difficult to fulfill their job responsibilities. Third, the system that the asset use department should designate a part-time asset management personnel is not implemented in place. Fourth, the fixed assets management process is not fully implemented and implemented. There are many links in the daily management of fixed assets and the actual work is not smooth. Fifth, the awareness of asset allocation and budget management is weak, asset allocation is arbitrary, and there are phenomena of repeated purchases and idle assets.

3. Accounts and items do not match. During the inspection, it was found that a considerable number of units had problems with inconsistencies in their accounts and items. First, the fixed asset accounting records are incomplete. When adding facilities and equipment, some financial asset accounts and physical asset accounts are not registered in time enough, and there are even phenomena where assets are not recorded in the accounts; infrastructure projects such as office spaces have been completed, but property rights registration and fixed asset account registration have not been done in a timely manner; housing reform For the employee housing sold, the property rights of the house have been transferred, but the fixed asset accounts of the unit have not been adjusted in a timely manner. Second, fixed asset accounting records are out of sync. When adding facilities and equipment, some financial asset accounts are registered in time, but the physical asset accounts are not registered in time; some physical asset accounts are registered in time, but the financial asset accounts are not registered in time; when assets are disposed of, the financial asset accounts and physical asset accounts are not registered in time. The corresponding accounting processing could not be synchronized. Third, the adjustment of fixed assets account card records lags behind. For asset adjustments between departments within the unit, transfer procedures have not been completed with the physical management department; for personnel transfers, personal use asset return procedures have not been completed with the physical management department.

4. There is a lack of management of assets that have reached the end of life and have been idle for a long time.

With the acceleration of office automation and the updating of various types of equipment, after the updating of various types of assets, many outdated equipment have been eliminated and neglected to be managed and disposed of. There are new ones regardless of the old ones, resulting in waste and loss of assets; scrapped and damaged fixed assets , which has not been written off for a long time, resulting in distortion of the asset base and affecting budget arrangements.

5. The asset allocation centralized management system is imperfect. The provincial bureaus allocate equipment and equipment in a unified manner, failing to implement the centralized unified distribution system. Business departments still allocate equipment directly to relevant lower-level business departments, resulting in some cities, counties, and district bureaus having unclear sources and destinations of fixed assets. The account cannot be recorded in time.

3. Opinions on rectification

1. It is necessary to further improve awareness and strengthen leadership. Strengthening the management of fixed assets and preventing the loss of fixed assets is an important measure to improve the efficiency of the use of fiscal funds, and is an important part of the industrial and commercial bureaus at all levels to strengthen the construction of clean government. It is necessary to effectively change the concept and overcome the fear of taking responsibility, fear of trouble, "new officials ignore old accounts" and "valuing money over material goods". It is necessary to fully understand and find the gaps that exist in the unit's implementation of standardized management of fixed assets, and carefully analyze, study and solve problems such as the disconnection between management and use, and the disconnection between accounts and materials in the management of fixed assets. Each unit should further pay attention to and strengthen the leadership of fixed assets management, designate a bureau leader to divide the work and be responsible for the fixed assets management and work coordination of the unit, and make unremitting efforts. Strengthen publicity and education, enhance responsibility and initiative, implement the accountability system, and incorporate it into the annual performance evaluation work.

2. It is necessary to further improve the system and operate it in the long term. According to the relevant rules and regulations of the Provincial Department of Finance, the Provincial Administration Bureau of Government Agencies, and the Provincial Administration for Industry and Commerce on fixed asset management, as well as the problems discovered during this asset inventory, and combined with the actual situation of the unit, the asset management tasks, management content, management principles, and Develop clear and detailed operational management measures for organizational structure, division of responsibilities, asset allocation, asset use, asset disposal, asset evaluation, asset inventory, asset information management, supervision and inspection, etc., to standardize fixed asset management behaviors from an institutional perspective, and block Management vulnerabilities.

3. Responsibilities should be further clarified and responsibilities should be assigned to individuals. Further clarify the responsibilities and authorities of the fixed asset management department and the fixed asset usage department, realize that "there are people in charge of things and everyone is in charge of things", and establish a working mechanism with unified requirements, hierarchical management, sound organization, and everyone's responsibility. The financial equipment department, office, personnel and asset utilization departments must conscientiously perform their duties in asset management.

The financial equipment department of the industrial and commercial bureaus at all levels is the functional department that implements the supervision and management of fixed assets. It implements laws, regulations and policies related to fixed asset management; it is responsible for formulating fixed asset management rules and regulations to ensure the safety of assets. and complete; responsible for the review of the system and the unit's fixed assets budget, purchase, adjustment, allocation, transfer, loss, damage, and scrapping; responsible for the classification and accounting of the unit's fixed assets to ensure that the accounts are consistent; responsible for the unit and its affiliated systems Asset evaluation of fixed assets; Responsible for formulating the equipment and use standards and annual plans for fixed assets, and organizing their implementation; Responsible for guiding and supervising the fixed asset management work of the asset management departments at the same level.

The offices of the industrial and commercial bureaus at all levels are the management departments of fixed assets of each unit. They organize and implement the fixed assets management of the unit in accordance with the relevant regulations on fixed asset management, and cooperate with the financial equipment department to improve the fixed assets management rules and regulations; they are responsible for the unit Account and card filling and management of fixed assets; Responsible for the inventory, registration, statistical reporting, daily supervision and inspection, asset clearance and capital verification of the unit's fixed assets; Responsible for handling the budget preparation, plan declaration, acceptance and receipt of the unit's fixed assets into the treasury , registration, custody, use and issuance, maintenance, allocation, disposal (transfer, loss reporting, scrapping, etc.) and property rights definition and other specific management work, and is responsible for classification and physical quantity accounting.

When the personnel of the department change, the personnel department must notify the asset management department in writing to do a good job in allocating and collecting assets. Only after receiving the asset recovery confirmation form can the personnel change-related follow-up procedures be handled.

The business offices (offices, departments, units), institutes, stations, teams, etc. of the industrial and commercial bureaus at all levels are the departments that use the fixed assets of the unit. Their main person in charge is the first responsibility for the fixed assets management of the department. The person shall be fully responsible for the management and use of the department’s fixed assets and ensure the safety and integrity of the fixed assets used and managed by the department; a part-time person shall be responsible for the daily management and maintenance of the department’s fixed assets. When the part-time asset personnel changes, , it is necessary to go through the handover procedures, count the accounts, cards, items, and sign the handover documents.

4. It is necessary to further standardize the process and strengthen collaboration. Functional departments related to fixed asset management of units at all levels must strengthen collaboration, work closely together, effectively follow work procedures, standardize fixed asset management, strictly enforce procedures, supervise each other, and restrict each other. The first is to standardize configuration management. When a business department needs to allocate additional assets, it should submit an application stating the reasons for the increase, the current number of people in the department, and the existing related asset allocation. , put forward asset allocation plans and budget opinions, which will be reviewed by the financial department and submitted to the bureau leaders for approval. The second is to standardize procurement management. After the purchased assets pass the inspection and acceptance, the person in charge of the purchasing department will hand over the fixed asset acceptance form, invoices, contracts and other related documents to the office asset management personnel, who will fill in and print the fixed asset entry and exit forms and cards through the fixed asset management software. , bar code, and after being reviewed and signed by the person in charge of the office, the asset procurement handling personnel of the office or procurement handling department will take the invoice, contract, fixed asset card or warehouse receipt to the financial equipment department to handle fund settlement and reimbursement. The financial equipment department must follow the office The settlement and reimbursement and fixed asset entry procedures can only be handled with the issued fixed asset card or warehouse receipt. The third is to standardize transfer management. Assets allocated by superiors or transferred by other units will be centrally received and accepted by the office. The fixed asset warehousing form, card, and barcode will be filled in and printed through the fixed asset management software. The manager of the fixed asset use department will receive a signature for confirmation. The office Asset managers take transfer orders, fixed asset cards and storage orders to the financial equipment department to handle the fixed asset entry procedures. The fourth is to standardize disposal and scrap management. When fixed assets need to be disposed of, they must be strictly in accordance with the general office requirements specified in the notice of the Fujian Provincial Department of Finance on the issuance of the "Budget Standards for the Purchase Cost of General Office Equipment and Office Furniture for Fujian Provincial Administrative Institutions" (Min Finance [2011]). The service life of equipment and office furniture is controlled and scrapped standards, and must be strictly in accordance with the "Notice on Strengthening and Standardizing the Management of Confidential Information Equipment" (Min Guobao [2010] No. 37) by the Fujian Provincial State Secrecy Bureau and the Provincial People's Government Agency Affairs Administration and handle disposal procedures in the spirit of the "Notice on Issuing the Implementation Rules for Fixed Asset Disposal Management of the Fujian Provincial Industrial and Commercial Administration System". The office shall dispose of the fixed assets according to the application of the fixed assets utilization department after review and approval according to the approval authority. The disposal income shall be submitted to the financial equipment department in a timely manner for fund income accounting processing. The office and the financial equipment department shall simultaneously reduce the amount according to the disposal approval procedures. Fixed asset accounting processing. The fifth is to standardize loss management. When fixed assets are lost due to improper management, the responsible person should state the situation. After obtaining the necessary certification materials, the industrial and commercial bureaus at all levels will provide handling opinions (the responsible person and the amount of compensation must be specified), and the handling should be carried out with reference to the scrapping and disposal procedures. The sixth is to standardize distribution (transfer) management. To issue or transfer assets, the relevant business department shall propose a distribution plan or transfer application. After approval and approval according to the prescribed procedures, the physical assets will be issued by the office under unified supervision. The financial equipment department will issue a fixed asset allocation order, and the office and financial equipment departments will According to the transfer approval procedures, the accounting process of reducing fixed assets will be done at the same time.

5. We must further develop and innovate and manage scientifically. First, comprehensively implement asset barcode management. In the future, whenever fixed assets are added, barcodes must be pasted. Barcode pasting should be unified and standardized to improve the level of information management of fixed assets. The second is to regularly check the registration status of the asset account books. The financial equipment department and office should check the registration status of the asset account books at the end of each month. If the financial asset account does not match the physical asset account, corresponding adjustments and balances should be made in a timely manner.

The third is to make full use of the "Financial Equipment Management Information System" platform to strengthen dynamic guidance and supervision of fixed asset management. Higher-level financial equipment departments and offices must strengthen the verification of the asset account book registration status of units affiliated to the system, and promptly guide system units to strengthen fixed assets management. Asset management, giving full play to the dynamic supervision role of information technology.

6. Focus on the disposal of reported losses and scrapped assets to truly reflect the assets’ wealth. Consolidate the results of the asset inventory in 201x, continue to do a good job in the follow-up work of the asset inventory, and increase the disposal of assets that have not yet been disposed of, collect relevant evidence, and do a good job in a pragmatic and pragmatic manner based on the situation of profit, loss, loss, scrapping, and idleness. The disposal of inventory surplus, inventory loss, loss reporting, and scrapping will more faithfully and accurately reflect the system asset situation.

7. It is necessary to implement the inventory system and promote the implementation of various management systems. Each unit must organize a comprehensive inventory of fixed assets every six months to find out whether the book balance is consistent with the actual number, find out the custody, maintenance and utilization of fixed assets, and whether there is poor storage, inadequate maintenance, idle waste, or loss. phenomenon, find out whether the design of the internal management system is perfect and whether the implementation is effective, ensure the integrity and effectiveness of the unit's fixed assets, ensure that the family background is clear, the accounts are consistent, and the resources are used to their best advantage. 8. Strengthen the registration and management of CA assets and community assets. It is necessary to establish an asset management system for CA assets and societies (private associations and other societies) and clarify responsibilities. Accounts and registers must be established for CA assets and community assets. Information departments and community organizations must designate personnel to be responsible for the management of CA assets and community assets respectively. To work, the CA asset usage department should designate a part-time person to be responsible for the daily management and maintenance of the department's CA assets. Any changes in CA assets should be reported to the information department for review in a timely manner.

It is necessary to strictly distinguish CA assets, community assets and industrial and commercial assets, ensure standardized industrial and commercial asset management work, and ensure the integrity and safety of assets

? Part 2: Summary report of asset inventory inventory

According to " __The requirements of the Municipal Administrative Institutions Asset Inventory Work Plan" (Dongcai [201x] No. 47) and the "Notice on Carrying out the Citywide Asset Inventory of Administrative Institutions" (Dongcai [201x] No. 28), We are conducting an asset inventory of this unit. We now report the relevant asset inventory as follows:

1. Basic asset inventory

(1) This unit was established in month and year and is an administrative/institutional enterprise The unit, the competent department is, the legal representative is, the legal address is __ city, the staff establishment, the number of cadres and employees on staff, and the actual personnel (including temporary workers). The main functions of the unit are.

(2) Work base date: The base date for the unit’s asset inventory work is December 31, 201x.

(3) Scope of asset inventory work

The scope of work for this asset inventory Yes: This unit and the number of units that have not been separately accounted for and have filed reports together with this unit, respectively.

The number of units that are not included in the scope of this inventory, but are filled in relevant data by this unit, are respectively.

(4) The specific implementation of the asset liquidation and capital verification work

1. The main contents of this asset liquidation and capital verification work are: cleaning up the basic situation, cleaning up the accounts, checking the property, and improving the system.

3. Asset inventory work procedures: (1) Formulate the unit’s asset inventory work plan, organize and study relevant policies, study work reports, and do a good job in personnel division of labor; (2) Analyze the unit’s number of households, establishment and personnel status Wait for the basic situation to be comprehensively cleaned up. Time schedule: March to March; (3) Conduct accounting cleanup and property inventory. Time schedule: From March to March, organize personnel to enter the fixed asset electronic card and verify it. Time schedule : month to month; (4) Import asset inventory reports and analyze asset inventory results; (5) Write asset inventory work reports and report relevant data; (6) Work summary and improve the unit's asset management direction system.

4. Other work conditions

2. Asset inventory results

(1) Asset inventory results

Through the review of the unit on December 31, 201x For accounting statements and inventory of asset gains and losses, the book value of the unit's total assets is yuan, and the inventory value is yuan: the book value of total liabilities is yuan, and the inventory value is yuan: the book value of the total net assets is yuan, and the inventory value is yuan.

(2) Adjustment of accounting errors

As of December 31, 201x, the book value of the total assets in the unit’s accounting account was yuan, and the book value of the total assets in the asset inventory report was yuan. The difference is RMB, which belongs to the adjustment of accounting errors. The specific situation is:.

3. Description of important matters

(1) Asset gains and losses and capital account status;

This In this asset inventory of the unit, asset losses of RMB 1, accounting for the book value of assets, mainly include RMB loss of current assets, RMB loss of fixed assets, RMB loss of external investment (marketable securities), RMB loss of intangible assets, RMB loss of other assets and capital debt. Equivalent yuan; the specific reasons for the losses are as follows.

(2) Asset surplus situation;

In this unit’s asset inventory, the asset inventory surplus accounted for 10% of the asset’s book value. It mainly includes the surplus of current assets, the surplus of fixed assets, the surplus of intangible assets, the surplus of other assets, etc.; the specific reasons for the surplus and the accounting and valuation conditions are as follows.

(3) About Description of land use rights;