With the economic and social development of China's success, water conservancy has made leaps and bounds. In recent years, the CPC Central Committee and State Council attached great importance to and the right leadership, a significant increase in water input to a large river
River flood control embankment for the key construction projects, dam reinforcement, rural drinking water problems, such as large-scale Irrigation District made a historic breakthrough, water diversion project construction, construction of a new round of comprehensive control project
Expansion, water conservation, protection and configuration to receive high priority, soil conservation and ecological and environmental governance be strengthened, how to strengthen the water sector fixed asset management, strengthen its accounting and financial management is, it is extremely
Important. Only through more stringent and scientific accounting, to further strengthen financial management to ensure the integrity of the state-owned fixed assets, protection of state-owned assets, value-added purposes. I engaged in grass-roots fixed
Asset management, fixed asset management found prevalent in some of the problems caused by the relevant departments should attach great importance.
Monitoring and management is crucial
Of fixed assets, the monitoring and management are equally important. At present, China's water industry on the management of fixed assets still exist the following problems:
Concept in the management of fixed assets paid insufficient attention. Part of the unit "re-purchase, light management", the lack of sound internal control system, without development of a complete catalog of fixed assets and the fixed asset number classification
Establishment of individual assets is not a complete fixed asset card, can not reflect in detail the source of the fixed assets, acceptance, location, responsible units and persons responsible for operation, maintenance, alteration, depreciation, inventory and other related content, not
Conducive to effective monitoring and management unit.
Incomplete breakdown of fixed assets, financial accounting information and effective control can not be a true reflection of the increase or decrease in fixed assets. Reflect only the number of units carrying value of fixed assets, physical assets not recorded the number and details
The value of fixed assets valuation method to implement the original documents, the unit of accounting can not confirm the number of inventory of assets more with less, increase and decrease its value, the carrying value of assets lost control of the physical, likely to cause actual loss
Inconsistent or assets.
Not timely accounting, fixed assets account does not deserve. Mainly in the accounting information is untrue, not a true reflection of the number of fixed assets and the addition and changes in circumstances, the book value of fixed assets and the actual value of the far
.
Ignore the use of process monitoring of fixed assets, fixed assets, disposal of non-standard, the financial sector and lack of communication between the fixed asset management. Only the financial sector accounting for fixed assets, fixed assets management department of information
Lack of effective asset management tools and specific method for the management, assets management system, lack of user departments, non-management personnel, property registers and so on. The department purchased the fixed assets, indifferent to the use of some fixed assets
Have long-term loss or does not exist, asset management units is not well reflected in the books.
Irrational allocation of fixed assets, low utilization rate. On the one hand, the lack of equipment integration of resources between sectors; the other hand, the allocation of resources within the fixed assets also not standardized, unscientific and unreasonable and so on. Water alone
Spaces between the various functional departments within, the lower slice between departments and management of the higher authorities, the interests of the pattern of division, resulting in an unreasonable allocation of fixed assets and waste. Repeat purchase of fixed assets between departments, resulting in a large number of fixed assets
Production idle, the lack of monitoring likely to cause loss of assets.
Will manage the loopholes "shut out"
In order to strengthen the water sector fixed assets management, practical work to solve these problems and ensure a true and complete fixed assets, should take the following improvements:
Establish and improve the fixed assets management accountability mechanisms. Fixed asset management for assessing the performance of leading cadres is an important content to facilitate unit heads to manage and use the leadership to fully understand the importance of fixed assets,
Purchase of fixed assets, establish a sound, storage, use, maintenance and inventory of the internal control system, which the fixed asset management as an important part of the strategic objectives included in the unit and the work of financial management objectives. Per unit
Main leaders in charge of the leadership, the use of department heads, who make concerted efforts with a good mechanism for assets. Specifically related to the scope of responsibility of the person, the asset management responsibilities to the people, included in the performance evaluation of the content.
In the implementation of the computerization of financial management based on strengthening the computerized management of fixed assets. Scale of fixed assets, number of species range, the management of the traditional manual management alone, hand-statistics are far from
Able to adapt to the requirements of modern asset management, must implement computerized management, acquisition and construction of fixed assets, accounts, accounting, disposal, scrap, and other business use of computer software to reflect and realize the electronic fixed assets
Management and real-time monitoring and improve the efficiency of fixed asset management, improved fixed asset management information system.
State assets management in accordance with the relevant provisions of the internal control guidelines to strengthen the implementation of fixed asset management, inspection and supervision. Fixed Assets in the various departments must complete and increasing the value of the real as the focus of supervision
The timely detection of problems, analyze and solve problems. Fixed assets for units to strengthen internal management, improve the internal control system, establish and improve self-discipline mechanism.
Internal control system carried out according to regulations of the relevant fixed asset accounting, and timely accounting. Those who pass the acceptance and use of projects already in operation, the importance of timely preparation of project completion reports for fixed assets
Transfer procedures, to reduce the book value of construction in progress, play investment in fixed assets, financial accounting system that can truly reflect the book records the actual usage of fixed assets.
Strengthen inventory and fixed assets disposal. According to the provisions of the internal control system, establish a regular basis in fixed assets inventory system, an inventory of at least one full year to avoid year-end staff because of the practical work less, work
Not carry out heavy tasks for fixed assets inventory.
Market-oriented economy, strengthen internal controls, utilizing existing assets. Inventory of fixed assets, the problems found, the reasons should be identified, held accountable, and properly handle, to keep the usage of fixed assets.
While strengthening the control of disposal of fixed assets, disposal of fixed assets concerned in the pricing of related party transactions and disposal to prevent loss of assets. Water Management Units of the equipment, facilities in the use of certain of the timing and stage
. Idle period in the device can be used outside of rental lease, one can ensure timely maintenance of equipment, on the other hand increase the utilization of fixed assets, to increase the goal.
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