China News Service, September 7th. According to the website of the Ministry of Finance, the Ministry of Finance recently issued a notice on strengthening the management of fixed assets of administrative institutions.
The notice proposes to strictly allocate fixed assets.
All departments and units must truly implement the requirements of "excessive life", and on the basis of finding out the inventory of fixed assets, reasonably put forward allocation requirements, and the audit department must strictly check and control.
The notice stated that fixed assets of administrative institutions (hereinafter referred to as fixed assets) are controlled by administrative institutions to meet the needs of their own business activities or other activities. The service life and unit value are above the prescribed standards and remain basically the same during use. Physical assets, including houses and structures, special equipment, general equipment, cultural relics and displays, books, archives, furniture, utensils, fixtures, animals and plants, etc.
Doing a good job in fixed asset management is of great significance for improving the overall level of state-owned asset management of administrative institutions and better serving and guaranteeing the performance of their duties and career development.
The notice puts forward 14 requirements from four aspects: implementing management responsibilities, strengthening basic management, standardizing management behaviors, and improving accountability mechanisms. The details are as follows:
Implement management responsibilities and improve management systems
-Clarify responsibilities.
Financial departments at all levels should strengthen and implement comprehensive management responsibilities, strengthen the top-level design of fixed asset management, and clarify the requirements for fixed asset management.
All departments must earnestly perform their fixed asset supervision and management responsibilities, establish and improve fixed asset management mechanisms, and organize and implement various fixed asset management tasks.
Each unit assumes the main responsibility for the management of fixed assets and assigns the responsibility to the individual.
Personnel using fixed assets must take their responsibilities seriously, take good care of and use fixed assets, and ensure the safe, complete and efficient use of fixed assets.
-Improve the system.
All departments should establish and improve fixed asset management implementation measures or formulate fixed asset management regulations according to their work needs and actual conditions, and further refine management requirements.
Each unit should carefully check the management requirements, check the missing and fill in the vacancies, and clarify the operating procedures for key links such as fixed asset acceptance registration, accounting entry, transfer, maintenance and storage, inventory check, lease and lending, foreign investment, recovery and disposal, and performance management. Ensure that the process is clear, the management standard, and the responsibilities can be checked.
——Strengthen internal control.
All departments and units shall strengthen the management and control of key links such as the allocation, use, and disposal of fixed assets in accordance with the "Regulations for Internal Control of Administrative Institutions (Trial)" and other provisions.
Strengthen the communication and cooperation between the fixed asset management department and government procurement, finance, personnel and other departments to form a joint management force.
Strengthen basic management to ensure a clear family background
——Accounting.
All units must strictly implement the requirements of the government's accounting standards system, set up fixed asset account books in accordance with regulations, timely account for the increase and decrease of fixed assets, and regularly check with fixed asset cards to ensure that the account cards are consistent.
Projects under construction that have been put into use but have not yet completed final accounts shall be transferred to fixed assets in a timely manner in accordance with regulations.
——Registration management.
Strengthen the management of fixed assets cards, so that everything must be registered, registered to the person, one card for each thing, no repetition and no leakage.
For fixed assets with incomplete warrant procedures but long-term possession and use and actual control, fixed asset cards should be established and registered; for leased fixed assets, they should be separately registered for reference, and well maintained and managed.
The fixed asset card shall conform to the prescribed format, contain the basic information, financial information, and use information of the fixed asset, and be dynamically updated with the asset's full life cycle management, and be truthfully reflected in the annual report of the state-owned assets of the administrative institution.
——Inventory inventory.
Regularly check and take inventory of fixed assets, take inventory at least once a year, fully grasp and truly reflect the quantity, value, and use of fixed assets, and ensure that the accounts are consistent and the accounts are consistent.
For the inventory of fixed assets, the value of the assets shall be reasonably determined in accordance with the government's accounting standards system and other provisions, and shall be registered in the account after approval according to the authority.
In the event of a fixed asset inventory loss, the cause shall be ascertained and dealt with in a timely and standardized manner.
-Ownership management.
Effectively manage the property rights of fixed assets, timely handle the ownership certificates of fixed assets such as land, houses, vehicles, etc., and register the change of the ownership certificates for asset changes to avoid unclear ownership.
Involving property rights disputes or unclear fixed assets, the property rights relationship should be clarified in accordance with the property rights management regulations.
Standardize management behavior and improve management efficiency
——Strictly configure.
All departments and units must truly implement the requirements of "excessive life", and on the basis of finding out the inventory of fixed assets, reasonably put forward allocation requirements, and the audit department must strictly check and control.
If the allocation of fixed assets can be resolved through adjustments, recovery of leases, etc., in principle, they shall not be repurchased, constructed, or leased.
For the purchase, construction, or lease of fixed assets, laws and regulations such as government procurement shall be strictly implemented, and the inspection and acceptance of the performance of government procurement shall be connected with the accounting of fixed assets.
Allocate fixed assets in strict accordance with the prescribed standards. If there is no allocation standard, take into account the needs of the unit's performance of duties and the needs of career development, and implement strict economy and rational allocation.
In principle, fixed assets are not allowed to be leased out and newly allocated at the same time.
——Standard use.
It is necessary to strengthen the management of the use of fixed assets. The fixed assets of administrative units mainly guarantee the normal operation of the agencies, and the fixed assets of public institutions mainly support business development. In principle, administrative units and public institutions must not occupy fixed assets with each other to ensure that the functions of fixed assets match the functions of the unit.
Management procedures must be strictly followed for fixed asset leasing and foreign investment.
Implement the internal requisition and return of fixed assets after leaving the post. The requisitioner should use it reasonably and keep it properly, and report any damage to it in a timely manner to avoid idle waste or private use of public property.
In the event of a job change, the assets shall be transferred in a timely manner in accordance with the regulations, and the relevant procedures can be handled only after the transfer or return.
—— Adjust and share.
Actively promote the adjustment and sharing of fixed assets within the unit, encourage cross-departmental, cross-regional, and cross-level asset adjustment and sharing to improve the efficiency of fixed assets.
Institutions of higher learning, scientific research and other institutions shall include qualified scientific research facilities and scientific research instruments into the major scientific research infrastructure and the national network management platform for large scientific research instruments, and use the open sharing of instruments as an important reference factor for the allocation of new assets, and promote open sharing and efficiency use.
-Standardized disposal.
Clarify the internal disposal procedures of fixed assets, perform the approval procedures in strict accordance with the prescribed authority, and dispose of fixed assets in a timely manner.
For the long-term backlog of assets to be disposed of, the collective decision-making procedures shall be performed in accordance with the "three important and one large" issues, and they shall be disposed of within the prescribed authority to effectively solve the problem of "difficulty in writing off accounts".
The disposal of fixed assets must be open, fair and fair.
The sale, transfer, and transfer of fixed assets shall be subject to asset evaluations in accordance with laws and regulations, and those that are large in quantity or of high value shall be disposed of through open methods such as market entry transactions and auctions.
Disposal of assets that do not have use value is encouraged to be publicly disposed of through online auctions.
After deducting relevant taxes, evaluation fees, auction commissions and other expenses, the disposal income shall be paid to the state treasury in a timely manner in accordance with the relevant regulations on the collection and management of government non-tax income, and the management of "revenue and expenditure two lines" is implemented.
Improve the accountability mechanism and strengthen supervision and inspection
——Responsibility for losses.
All departments and units shall establish and improve the accountability mechanism for the loss of fixed assets and implement the liability for compensation for losses.
For the loss or damage of fixed assets caused by improper use and storage, the liability shall be determined in accordance with regulations, and the responsible person shall bear the corresponding responsibility.
-Performance management.
Financial departments at all levels and departments should establish a performance management mechanism for the whole process of fixed assets, and set specific settings for the personnel of the fixed asset management agency, the match between the accounts, the configuration efficiency, the use effect, the disposal, and the income management, information system construction and application. Performance indicators, implementation tracking and efficiency.
--supervised check.
Financial departments at all levels work with the competent authorities to strengthen the supervision and inspection of fixed assets management, and on the basis of strengthening daily supervision, conduct supervision and inspection on whether the unit's fixed asset management system is complete, whether the basic work is solid, and whether the use is efficient, etc., to enhance the effectiveness of supervision.
Announce the administrative and public institutions that do not manage fixed assets in place; for concealment of non-reporting, deliberate damage, violations of regulations, disciplines and laws, resulting in a major loss of state-owned assets, they shall be held accountable in accordance with the law.