In 2010, we in the financial accounts and leading cadres of township term economic responsibility audit found that the chaotic town of fixed asset management, asset acquisition, management, use and disposal of arbitrary large, there is a breach to the acquisition, account does not deserve the amount of No, the loss of serious problems, to promote the standardization and improvement of rural fixed assets, and meticulous management, we propose the following: First, enhance management awareness, so that both physical management and financial accounting. Establish the concept of capital assets is to overcome the "just use, dilute the responsibility" of the wrong thinking. The establishment of specialized fixed asset management institutions, existing inventories of fixed assets, inventory, uniform numbers, record the record, once the end of the financial inventory, then check the number and amount of purchase. In the daily management of fixed assets, the financial department is responsible for the value of fixed assets, classification of accounting, fixed assets management institutions and the supervision and inspection; fixed asset management department is responsible for the procurement of fixed assets, acceptance of storage, registration custody, recipients issued maintenance, allocation of disposal and other specific things, and is responsible for the classification of real accounting. Second, grasp the key aspects of enhanced asset management. Fixed assets from the acquisition, acceptance, use, transfer, transfer, retirement, loss and other areas reported in strict accordance with relevant provisions, to constrain the arbitrary use of the system, plug the loopholes loss of assets. One, make the purchase of fixed assets work. In strict accordance with the provisions of the Government Procurement Law program, do the budget, planning and approval work. Second, we will dispose of fixed assets, work, or has not yet reached retirement age to retirement age has been damaged beyond repair, but in fact the assets disposed of according to prescribed procedures and timely write-off approval procedures. Third, do a good job of fixed assets adjustment. Fixed assets to increase, decrease, change, transfer of registration cards must be promptly and strictly implement the "who use who care" system, occurred during the use of theft, loss, damage, etc. must be held accountable persons responsible for liability. Fourth, stepping up the handover of fixed assets. Because of personnel changes for the employees to leave the original position, and urge them to handle the transfer procedures in a timely manner to avoid the management and use aspects of decoupling to ensure the asset accounts and in reality. Fifth, do the inventory of fixed assets. Asset management department, financial department and user departments should be checked once every six months, so keep the book and real consistent. Annually conduct a comprehensive inventory of fixed assets, inventory, fixed assets, to identify the real number is a number in line with the book balances, fixed assets, custody, use, maintenance, etc. are normal. On an inventory of the problems found, the reasons should be identified, explain the situation, the preparation of the fixed assets of overage shortage table, after approval by management authority to adjust the fixed asset account card. Third, to further improve the external oversight mechanisms. Auditing, finance, and state-owned assets management department should start their own responsibilities, the formation of a sound monitoring network to ensure the safety and integrity of rural assets. Financial and state-owned assets management department from time to time for the township to conduct random checks and monitoring of assets, the better the asset acquisition and disposal of approval, and control of unauthorized acquisition, disposal and illegal behavior seriously. Audit departments should increase the fixed asset management problems that exist in the handling of violation of discipline penalties. Fourth, gradually improve and implement the transfer of assets before the departure of leading cadres and the economic responsibility system for auditing system. The township of fixed assets management, leadership assessment results as the basis and revenue and expenditure, an important part of economic responsibility audit, supervision and asset management township leaders to improve awareness of protecting state assets, to ensure the security and integrity of assets, and the people to safeguard national fundamental interests.

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