Enterprise fixed assets management paper?

The fixed assets of an enterprise are an important part of its total assets and play an important role in its operation and development. Therefore, we m

Enterprise fixed assets management paper?

The fixed assets of an enterprise are an important part of its total assets and play an important role in its operation and development. Therefore, we must strengthen the management of fixed assets of enterprises. The following is what I arranged for you for your reference.

Fan: Strengthening the management of fixed assets in enterprises Abstract: The formal implementation of the Interim Measures for the Management of State-owned Assets in Public Institutions marks that the management of fixed assets in public institutions in China has entered a brand-new historical stage, but we also clearly realize that the basic management of fixed assets in public institutions is still very weak, which on the one hand restricts the further improvement of departmental budget management level, reduces the efficiency of the use of financial funds and limits the effective performance of functions of public institutions; On the other hand, it also provides opportunities for departments, units or individuals to use state-owned assets to seek unreasonable income, which disrupts the order of socialist market economy and social income distribution to some extent. Therefore, we must attach great importance to it and take effective measures to strengthen the management of fixed assets within enterprises.

Keywords: inside the enterprise; Fixed assets; tighten up the management

For a long time, the management of fixed assets has always been a weak link in financial management, and it is also a place that is easily overlooked. Often there are policies at the top and countermeasures at the bottom, and no one seriously supervises and manages them. The fundamental reason is a weak concept. We must clearly realize that fixed assets are an important part of state-owned assets, the material basis for industrial and commercial administrative organs at all levels to exercise their management functions according to law, and an indispensable part of centralized accounting.

First, the significance of strengthening the management of fixed assets in public institutions

Strengthening the management of fixed assets in public institutions is an inevitable requirement to reduce the implementation cost of public institutions and build a conservation-oriented society. The implementation cost of * * * largely depends on the asset management level of public institutions. At present, the foundation of asset management is weak, which makes some departments and units try their best to apply for increasing budget allocation, but on the other hand, there are also a lot of waste and inefficient use of financial resources. To reduce the implementation cost of enterprises, we must strengthen the awareness of saving, strengthen the management of enterprise assets, take effective measures to maintain the safety and integrity of assets, prevent the loss of state-owned assets, effectively integrate existing stock resources, maximize their use efficiency, and resolutely put an end to idle waste of assets.

Strengthening the management of fixed assets in public institutions is a necessary measure to improve the management system of state-owned assets and the basic socialist economic system. The fixed assets of public institutions are the main components of non-operating assets, but for a long time, our understanding and operation of state-owned assets often focus on the operating assets of state-owned enterprises, but we have not paid enough attention to the fixed assets of public institutions. Because the specific supervision responsibilities are not clear, there are overlapping responsibilities and management vacuum in the management of fixed assets in public institutions, which makes the supervision of fixed assets in public institutions a very weak link in the state-owned assets management system. Therefore, strengthening the management of fixed assets in public institutions is a necessary measure to improve China's state-owned assets supervision system and socialist basic economic system.

Second, measures to strengthen the management of fixed assets within enterprises

First, raise awareness. Strengthening the management of fixed assets plays a positive role in standardizing the accounting management system and improving the quality of information. Therefore, we should vigorously publicize the importance of strengthening the management of fixed assets. Through the publicity and education activities of state-owned assets laws and regulations or the study and training of state-owned assets laws and policies, fully understand the necessity and importance of strengthening the management of fixed assets and the harm of violating laws and regulations, and improve the consciousness of obeying the law.

Second, establish rules and regulations. The financial department shall establish a complete and effective fixed assets management system together with other fixed assets management institutions of the unit.

Clarify the respective responsibilities of financial department, asset management department and asset use department in the process of fixed assets management, stipulate that each department is equipped with special personnel to be responsible for the management of fixed assets, and implement the responsibilities to individuals. Realize "management by system" and "rules to follow". At the same time, the fixed assets management reward and punishment system will be implemented, and the management objectives will be linked to the personal business performance assessment, so as to raise people's awareness of consciously protecting fixed assets through various means.

Using budget and * * * procurement to strengthen the management of fixed assets allocation. The allocation of fixed assets in each department of a unit should be based on the functional requirements of each department, formulate reasonable standards for the allocation of fixed assets, and comprehensively consider many factors such as the actual needs of the department and the assets currently occupied. On the premise of not affecting the daily work, we should first consider the mutual adjustment and use of assets of various departments of our unit, put an end to unnecessary waste caused by following the trend, overcome "climbing high and seeking differences" and improve the efficiency of using fixed assets. Fourth, strengthen the standardization of asset accounting. The development of modern computer technology provides technical support for the financial department to finely manage fixed assets. Therefore, the financial department and the unit financial department should shoulder the responsibility of asset management. First, on the basis of assets verification, establish fixed assets files of all budget units to manage fixed assets scientifically. Second, strict procedures, the new, write-off of fixed assets, to be timely in accordance with the accounting system for accounting. Third, we should establish a normal asset inventory system. Fourth, the financial personnel of the unit should earnestly perform the dual responsibilities of accounting and supervision and management, and improve the financial account book registration system in strict accordance with the relevant provisions of national financial laws and regulations.

Three, the establishment of fixed assets management system and scientific management mechanism.

Unit leaders must attach importance to the management of fixed assets, further improve management awareness, understand the importance of doing this work well ideologically, and fully realize that the loss of fixed assets is also a dereliction of duty. All units should identify a leader who is responsible for the organization and implementation of the management of fixed assets in their own units, earnestly strengthen supervision, put an end to superficial and formalistic attention, and regard the management of fixed assets in public institutions as an important aspect of assessing the ability of leading cadres and each manager. It is necessary to strengthen the value management and physical management of fixed assets, and establish and improve the management system of fixed assets, including plan approval, purchase acceptance, registration review, storage, use and maintenance, asset change and allocation management, property inspection, loss, loss compensation, scrapping, loss reporting, statistical report, supervision and inspection, assessment and reward, lease management system, business management norms, procedures and standards, etc. There should be a scientific management mechanism to ensure the implementation quality of fixed assets management. First of all, we must establish and improve various management responsibility systems, implement management responsibility and economic responsibility in all aspects, and implement responsibility to specific departments and individuals; Secondly, there should be a sound supervision mechanism to effectively supervise the implementation of various rules and regulations; Furthermore, there must be a scientific management plan to standardize the daily implementation of management activities; In addition, competition mechanism should be introduced appropriately to promote the subjective initiative of managers.

In short, to strengthen the management of fixed assets of public institutions, we should not only pay enough attention to internal public institutions, strictly implement the asset management measures of our own units, but also need the effective supervision of superior competent departments and financial departments, dynamically supervise the assets of subordinate institutions, allocate budget funds reasonably and efficiently through the information submitted by subordinate institutions, and improve the overall level of asset allocation. At the same time, it is hoped that the financial department can introduce accounting standards and systems that adapt to the development of public institutions as soon as possible, improve the accounting of fixed assets of public institutions, and improve the disclosure level of accounting statements of public institutions. In addition, due to the progress of science and technology, the value of the corresponding products within the original definition of fixed assets has declined, and there are no assets that are included in the scope of fixed assets management. Establish and implement other physical assets management systems of public institutions as soon as possible, and fully implement asset management of public institutions.

References:

[1] Solemn and clear. How to strengthen the management of fixed assets?

[2] Cao Yan's exposition on strengthening the asset management of public institutions.

[3] Wang Dingzhu "Problems and Countermeasures of Fixed Assets Management in Budget Units"

Fan Wener: Limited View on Enterprise's Fixed Assets Management Paper Keywords: Countermeasures for the disadvantages of fixed assets management

Abstract: Fixed assets generally occupy a large proportion in the total assets of enterprises, which is of great significance to ensure the safety and integrity of enterprise assets. The management of fixed assets is particularly important for the healthy development of an enterprise.

Fixed assets management is an important part of enterprise management. Fixed assets have the characteristics of high value, long service life, scattered use places and difficult management.

First, the main problems in the management of fixed assets of enterprises

1, depreciation as the regulating valve of cost and profit.

According to the accounting system, the fixed assets of an enterprise should be depreciated according to the regulations, and their value should be gradually transferred to the production cost, and the funds will be returned through sales income. However, in the audit, it was found that some enterprises did not withdraw depreciation according to the regulations, but increased or decreased depreciation according to the completion of the current operating indicators, in order to achieve the purpose of adjusting costs and profits, and used depreciation as a regulating valve for costs and profits and adjusted it at will.

2. The phenomenon of extended service of fixed assets is serious.

Under the condition of market economy, some enterprises are short of funds due to improper production and sales or triangular debts, and have no financial resources to update and transform fixed assets, which leads to the depreciation of fixed assets that have reached the retirement age and are still in use.

3. Fixed assets accounts are inconsistent.

According to the regulations, the management of fixed assets must establish a physical account and a physical card to record the name, purchase time, specifications, models, etc. Fixed assets. At the same time, the mobile department or logistics department of the enterprise is responsible for the custody, regular physical inventory, and check with the fixed assets account of the financial department.

4. Completed fixed assets are not accounted for.

In order to reduce the current cost and avoid tax, some enterprises still put the fixed assets that have been completed and put into use in the subject of "construction in progress" or "other receivables" and will not write them off.

5. Investment in fixed assets lacks scientificity and rationality.

The fixed assets investment of enterprises can be divided into long-term internal investment and long-term external investment. The purpose of long-term domestic investment is to expand reproduction, and the purpose of long-term foreign investment is to optimize the allocation of resources, improve the efficiency of asset use and economic benefits of enterprises, and reduce business risks. Both domestic and foreign long-term investments have considerable risks.

Second, the specific management of fixed assets

The specific management of fixed assets includes the physical management of fixed assets, the management of fixed assets vouchers and accounting.

Physical management of fixed assets

Purchase and construction of fixed assets of length

The budget management system is implemented for the purchase and construction of fixed assets, and the budget application is submitted by the user department, and the budget management department examines and approves the budget. It is clear that the physical asset management department is the procurement department of fixed assets, and each user department shall not purchase by itself. The procurement of fixed assets shall be conducted through bidding or price comparison. For the fixed assets with large internal purchases, the group company can determine the designated purchasing unit through bidding, or allocate them after unified purchase by the group company.

2. Acceptance of fixed assets

Enterprises must go through the acceptance procedures when purchasing fixed assets. Acceptance personnel can be composed of supervision departments, user departments and relevant technical departments of enterprises. For the acceptance of fixed assets, first of all, it is necessary to check whether the physical object of fixed assets is consistent with the quantity listed in the certificate; Secondly, it is necessary to check whether the random accessories are complete; Thirdly, it is necessary to check whether the efficiency of the equipment is good; Fourth, we should check whether the price is obviously high. Before the acceptance of fixed assets is handed over for use, the physical management department of fixed assets shall number the physical objects of fixed assets, and the number shall be consistent with the number of fixed assets reflected in the fixed account card of the accounting system.

3. Daily management of fixed assets

The daily management of fixed assets refers to the daily maintenance, maintenance and custody of fixed assets. The daily management of fixed assets should be centralized and classified, and the respective licensing rights and responsibilities of the physical asset management department and the user department should be clarified. The physical asset management department is responsible for the daily management of the fixed assets of the enterprise, and the asset use department is responsible for the daily management of the fixed assets of the department. Each department shall designate a special person to be responsible for the daily maintenance and custody of the physical assets of the department. The physical management department of fixed assets should establish the physical ledger of enterprise fixed assets, and the physical user department of fixed assets should establish the physical ledger of departmental fixed assets.

4, fixed assets inventory

Enterprises should make regular inventory of fixed assets, and the number of regular inventory can be determined according to the scale of enterprises, the number of fixed assets and other factors, but not less than once a year. The enterprise shall set up a working group for the inventory of fixed assets, and the members of the working group may be composed of relevant personnel from the physical management department, the use department and the financial department of fixed assets. Before the inventory of fixed assets, the inventory date should be determined, and the financial department should register all fixed assets purchased, sold or scrapped before the inventory date. For fixed assets that cannot be recorded in time due to special circumstances, the physical asset management department shall identify the fixed assets that cannot be recorded in time.

5. Extraction of fixed assets

The withdrawal of fixed assets includes the scrapping, sale and donation of fixed assets. Scrapping of fixed assets is proposed by the user department, technical appraisal is carried out by the physical appraisal department of fixed assets, and the physical asset management department and financial department go through scrapping procedures according to relevant procedures. Not all scrapped assets have no use value. Some scrapped assets belong to the products eliminated by the enterprise due to equipment upgrading, and may still be in other units.

Certificate management and accounting of fixed assets

1, fixed asset voucher management

Fixed assets voucher is the verification of whether the internal control of fixed assets is in place and whether the responsibilities of relevant departments and personnel are fulfilled, and it is also the original basis for registering the physical ledger of fixed assets and accounting for fixed assets. Fixed assets voucher management involves the whole life cycle of fixed assets from budget, purchase and construction to collection. The key vouchers of the key links are as follows: The key vouchers of the budget link are mainly the budget application prepared by the fixed assets using department and the budget approval issued by the budget management department.

The key vouchers of the purchase and construction link are mainly the purchase and construction application of the user department, the audit opinions of the physical management department of fixed assets and the instructions of the leaders. For infrastructure projects, project initiation report, feasibility analysis report and approval from relevant departments are also required. The key voucher of the acceptance link is mainly the fixed assets acceptance certificate. The acceptance list shall indicate the production unit, name, unit price, quantity, specification and model, storage location, using department, etc. Check the fixed assets in detail, and the acceptance personnel shall sign the acceptance opinions. The key voucher of the fixed assets maintenance link is mainly the fixed assets maintenance record.

2. Fixed assets accounting

Fixed assets accounting refers to an enterprise accounting its fixed assets in accordance with the provisions of the Accounting System for Business Enterprises. The accounting of an enterprise cannot be divorced from the provisions of the enterprise accounting system. However, this provision is not absolute. It gives enterprises a certain degree of autonomy within a certain range and is influenced by subjective judgment in some aspects, mainly in the following aspects:

L fixed assets standard room problem

According to the Accounting System for Enterprises, fixed assets refer to houses, buildings, machines, machinery, means of transport and other devices, appliances and tools related to production and operation with a service life of more than 65,438+0 years. Articles that do not belong to the main devices of production and operation, with a unit value of more than 2X0 yuan and a service life of more than 2 years, should also be regarded as fixed assets. As for the equipment, appliances and tools related to production and operation, which are managed as fixed assets, the Accounting System for Enterprises does not stipulate clear unit value standards.

2 fixed assets depreciation period and depreciation method

The Accounting System for Enterprises stipulates that an enterprise shall, according to the definition of fixed assets and the specific conditions of the enterprise, formulate the fixed assets catalogue, classification method, depreciation period and depreciation method suitable for the enterprise as the basis for fixed assets accounting. Enterprises have the relative right to decide the depreciation period and depreciation method of fixed assets.

3 Provision for impairment of fixed assets "Accounting System for Business Enterprises" stipulates that an enterprise shall check the fixed assets item by item at the end of the period or at least at the end of the year. If the recoverable amount is lower than the book value due to the continuous decline of market price, obsolete technology, damage, long-term idleness and other reasons, the difference between the recoverable amount and the book value shall be regarded as the impairment reserve for fixed assets. The provision for impairment is influenced by subjective judgment to some extent.

Third, summary.

To sum up, fixed assets are an important means of enterprise production and operation, and are the main means of production that nothing can replace. Doing a good job in fixed assets management is the key to the production and operation of enterprises. If an enterprise wants to develop, it must do a good job in fixed assets management and attach importance to this work. Only in this way can enterprises be in an invincible position in the tide of market economy.

References:

[1], Xu Hong, Juck Zhang. Enterprise financial management [M]. Renmin University of China Press, 200 1.

[2] Xing Xin. Financial management [M]. Renmin University of China Press, 1994.

[3] Ma Guishun. Modern enterprise financial management [M]. Dongbei University of Finance and Economics Press, 2002.

[4] Cai Wankun. Financial management of new company [M]. Guangdong Tourism Publishing House, 2004.