First, the determination of the value of new fixed assets
The calculation of the value of new fixed assets is based on a single project with independent production capacity. Once a single project is completed and accepted, it is formally handed over to production or use, that is, the value of new fixed assets should be calculated. For projects delivered for production or use at one time, the value of new fixed assets shall be calculated at one time; For projects delivered for production or use by stages, the value of new fixed assets shall be calculated by stages. When calculating, we should pay attention to the following situations:
(1) As long as all the auxiliary projects built to improve product quality, improve working conditions, save material consumption and protect the environment are completed, they will be included in the value of new fixed assets after formal acceptance and delivery.
(2) Non-productive projects that do not constitute a production system in a single project, but can independently exert their benefits, such as houses, canteens, clinics, nurseries, life service outlets, etc. The value of new fixed assets should also be calculated after completion and delivery.
(3) All purchased equipment and tools that meet the standards of fixed assets and do not need to be installed shall be included in the value of new fixed assets after delivery.
(4) Other investments belonging to the value of newly added fixed assets shall be included with the delivery of beneficiary projects.
(5) The cost of delivering property shall be calculated according to the following contents:
1) Cost of fixed assets such as houses, buildings, pipelines and lines. Including: achievements of construction projects and investment to be amortized.
2) The cost of fixed assets such as power equipment and production equipment includes: the purchase cost of equipment to be installed, the installation cost, the construction cost of equipment foundation pillar, or the cost of building boilers and various special construction projects, and the investment to be amortized.
3) Transportation equipment and other fixed assets such as equipment, tools, appliances and furniture that do not need to be installed are generally only calculated as the purchase cost, excluding "deferred investment".
(6)*** Allocation method of the same expenses. Other expenses for new fixed assets, which belong to the whole construction project or more than two single projects, shall be shared in proportion in each single project when calculating the value of new fixed assets. When sharing, what expenses should be borne by what projects should be carried out in accordance with specific regulations. Under normal circumstances, the management fee of the construction unit is shared according to the total value of the construction project, installation project and equipment to be installed, while the land acquisition fee, survey and design fee and other expenses are shared according to the construction cost.
Second, the difference between investment in fixed assets and new fixed assets.
Investment in fixed assets is the workload of building and purchasing fixed assets expressed in currency, and it is a comprehensive index reflecting the scale, speed, proportion and use direction of investment in fixed assets. It takes the project image progress as the calculation object and describes the actual progress of fixed assets construction in a certain period. Therefore, the amount of investment in fixed assets is different from the financial allocation for investment in fixed assets.
For example, the conversion currency of a project's image progress is 5 million yuan, while the financial allocation for the same period is 7 million yuan. According to the statistical system, the investment in fixed assets in this period should be 5 million yuan.
New fixed assets refer to the value of fixed assets that have been completed and delivered in the process of construction and purchase. After a single project that can independently exert its production capacity is completed and put into production, new fixed assets are calculated. Construction projects that are still under construction and equipment to be installed that are not installed are not included. The calculation range of new fixed assets is that all expenditures that constitute investment in fixed assets should be calculated as new fixed assets.
Take two projects, A and B, as examples: Project A has a total investment of 50 million yuan, and completed an investment of 5 million yuan from June 5438 to May this year, which has not yet been completed; Project B has a total investment of 30 million yuan, with an investment of 6 million yuan completed in June-May this year, and officially accepted and delivered in May. Then, a project can only calculate the completed investment of 5 million yuan, and can't calculate the new fixed assets; Project B should not only calculate the completed investment of 6 million yuan, but also calculate the newly added fixed assets of 30 million yuan.
It can be seen that the difference between fixed assets investment and new fixed assets investment is that the investment amount is calculated based on the completion progress of the project, and the new fixed assets are calculated based on whether the project passes the acceptance and delivery.
Three, the calculation conditions of new fixed assets
The calculation of new fixed assets must meet the following three conditions:
1. The main works and corresponding auxiliary works required to form the production capacity specified in the design document or scheme have been completed, forming a product production line and meeting the requirements specified in the production design;
2, after the load test run, and by the relevant departments of the acceptance appraisal, proved to have normal production conditions, and formally handed over to the production department;
3. The supporting three wastes treatment and environmental protection projects specified in the design are completed and put into use at the same time.
Four, the new fixed assets investment audit
The audit of newly-added fixed assets investment is to audit the newly-added fixed assets due to the investment in technological transformation projects on the basis of the original fixed assets investment. Mainly based on the operation of all stages of the whole process, such as adding new fixed assets investment, that is, technical transformation projects, participating in the whole process management of fixed assets investment projects, using modern audit technology to review and supervise the economic activities of the whole process of investment projects, and implementing consistent audit guarantee and service: taking the new working mode of "participation and cooperation" as the link, strengthening the coordination and cooperation of all links; Taking benefit audit as the main content, it will produce linkage effect in realizing the three goals of quality, time limit and benefit of technological transformation projects, ensuring the smooth progress of investment projects and obtaining the best investment benefits with reasonable investment.
Problems in verb (abbreviation of verb) and its improvement measures
(1) The audit depth of new fixed assets investment is not enough. At present, the audit of new fixed assets investment focuses on project contract signing, project settlement and final accounts, and does not involve the management of internal control system interface, input-output and effective return audit.
(2) The standardization of audit is not perfect. At present, the systematic operating rules of internal audit on investment audit have not yet been formed, and all internal audit departments are operating according to the limited engineering settlement and economic contract audit norms on the basis of active exploration, which has caused some inconvenience to the actual audit work.
The audit of new fixed assets investment is a whole-process follow-up audit. When auditing the investment in new fixed assets, we should constantly extend the new working concept, actively implement the participatory auditing strategy, pay attention to maintaining a good external environment in the whole auditing process, * * * analyze errors, practical problems and potential impacts, * * * discuss the feasibility of improvement and measures to be taken, and use more constructive language. In the aspect of internal control system, we should abandon the disadvantages of ignoring interface management in traditional methods, establish strict management system in each interface part of management, integrate the whole process into an organic operation chain, and improve the efficiency of new fixed assets audit; Establish and improve laws and regulations that adapt to internal investment audit to meet the requirements of the continuous development of modern internal audit; Taking audit report as the carrier to improve the quality and function of audit work; Change ideas, promote the development of internal audit, and better play the role of dynamic supervision, management control and comprehensive service of internal audit.