Management of fixed assets in public institutions _ On the problems and countermeasures of fixed assets management in public institutions

China Library Classification. : F275 document number: a product number:1009-4202 (2012) 08-000-01fixed assets, as important economic resources of institutions, are the fundamental conditions for carrying out various business activities and scientific research achievements, and also the material basis for ensuring the survival and development of institutions. Therefore, how to give full play to the important role of fixed assets and solve the main problems existing in the management of fixed assets has become one of the important tasks of Chinese institutions. This paper makes a superficial analysis and research on the management of fixed assets in public institutions, and puts forward relevant normative measures.

Keywords: material basis of fixed assets of public institutions

As a kind of non-operating fixed assets, the fixed assets of public institutions are the material conditions to adapt to the development of socialist market economy and the financial requirements of the public, ensure the good development of various undertakings, and are also the basis for the survival of public institutions. Therefore, the management of fixed assets occupies a huge proportion in the development of public institutions. How to manage fixed assets well and solve the problems in fixed assets management in time has become the premise for institutions to perform their functions and ensure sustainable development. The following author makes a shallow discussion on the management of fixed assets of public institutions.

First, China's institutions in the management of fixed assets, the main problems

(A) institutions lack a clear understanding of the management of fixed assets

Due to the long-term influence of the planned economic system, institutions often appear the phenomenon of "emphasizing investment but neglecting management". Therefore, there is still a certain degree of "big pot" problem in the management of fixed assets in public institutions, which only pays attention to the use of material forms of fixed assets and ignores the management of value forms of fixed assets.

(B) institutions lack effective fixed assets management and restraint mechanisms.

Most public institutions have not set up a unified coordination and management organization, which can not recover assets in time or make corresponding adjustments, resulting in the whereabouts of fixed assets being unknown. Financially, the reflection of fixed assets is only one-sided. So that the fixed assets of some institutions are not reflected in the financial accounts at all, while the fixed assets that should have been scrapped long ago are still hanging on the accounts. Even some units can't grasp how many fixed assets they have, and the safety and integrity of fixed assets can't be guaranteed.

(C) The organization lacks a coordinated and unified deployment and use mechanism.

Some institutions will be influenced by human factors when purchasing fixed assets. The functional departments are independent, focusing on immediate interests, and pursuing a "small but comprehensive" management model for the purchase of fixed assets. However, in the purchase, each department mainly focuses on its own convenience, which leads to the phenomenon of repeated purchase. It not only causes the shortage of funds for enterprises, but also makes many idle assets unable to be fully utilized, resulting in serious intangible losses and asset depreciation.

(D) Non-operating fixed assets management of operating fixed assets is difficult to reach the designated position

At present, most of our country are public institutions, and the property rights of their fixed assets are unclear, so it is common to use state-owned assets to engage in business activities. In particular, some institutions rely on their own administrative functions to operate various economic entities and hand over fixed assets such as houses, land and equipment to institutions for free use, and the procedures for the transfer of fixed assets are not strict enough; After some units convert non-operating fixed assets into operating fixed assets, they don't even mention depreciation in the unit entities, which leads to the untrue cost of economic entities and seriously damages the national interests.

Second, several measures to strengthen the management of fixed assets of public institutions in China

(1) unify thoughts, implement responsibilities, and * * do a good job in fixed assets management.

In order to effectively improve the management of fixed assets, institutions must clarify the basic principles of fixed assets management, namely, mutual containment, separation of money and goods, and the classification principle of responsibility to people, and carry out asset cleaning and accounting work for all departments of institutions, and conduct a thorough investigation of all assets of their own units. At the same time, take "unified leadership and centralized management" as the main leadership policy, unify the ideological understanding of all employees of public institutions, do a good job in division of labor and cooperation, and supervise the fixed assets of public institutions with management.

(two) do a good job in the accounting of fixed assets, the implementation of daily management.

The fixed assets owned by public institutions should be uniformly accounted for, managed and registered by the financial department, and a sound accounting system for fixed assets should be established: first, when establishing a fixed assets card, the original data such as the number, category and assets of fixed assets should be registered; 2. If the fixed assets are transferred during use, they should be registered on the card in time; Third, when transferring or scrapping fixed assets, the date of scrapping or transferring must be registered on the card in time to ensure that the card is cancelled in time. At the same time, each department should designate a person to be responsible for the management and maintenance of the fixed assets of the undergraduate course room. Do a good job in daily and regular maintenance of fixed assets, reduce abnormal losses of fixed assets and reduce the expenses of public institutions.

(3) Scientific budget, rational allocation of fixed assets and prohibition of blind purchase.

When preparing the fixed assets budget, public institutions should fully investigate the actual situation and put an end to asset replacement and idleness from the source. And formulate reasonable and feasible asset allocation standards to improve the understanding of office equipment standards for staff in administrative institutions. At the same time, do a good job in the adjustment and auxiliary work of fixed assets, make the best use of everything, avoid idle waste, and complete as many administrative tasks as possible with the minimum asset occupation. This can strengthen the management means of fixed assets of public institutions and realize the maximum value of fixed assets.

(4) Strengthen the construction of the fixed assets system and form an effective management mechanism.

Strengthening the management mechanism of fixed assets in public institutions is mainly manifested in the following aspects: First, establishing the responsibility mechanism of fixed assets management. The main leader of the implementation unit is the overall responsible person, the leader in charge is the main responsible person, and the person in charge of the use department is the direct responsible person. Clarify the scope of responsibilities of relevant responsible persons, and implement the responsibility of asset management to individuals; Secondly, establish and improve the examination and approval system. Do a good job in the examination and approval system for the purchase, acceptance, use, allocation, transfer, scrapping and loss reporting of fixed assets, and plug the loopholes in asset loss; Finally, the fixed assets management of administrative institutions is regarded as an important content of performance appraisal. Supervise the "top leaders" of all units to fully understand the importance of managing and making good use of state-owned assets, and further improve the system of purchasing, building, keeping, using, maintaining and checking fixed assets. Fixed assets management is really included in the work objectives of this unit.

Three. Concluding remarks

In a word, fixed assets, as an important economic resource of public institutions, are the material basis of all work, and it is particularly important to strengthen the management of fixed assets of public institutions. Therefore, in daily management, public institutions should constantly reform and improve the management system of fixed assets, give full play to the use value of fixed assets, and save financial expenditure, so as to further improve the social benefits of public institutions.

References:

[1] Chang Zhiwei. How to improve the fixed assets management system of public institutions? Foreign investment in China. 20 1 1(24) .206538