(A) the status quo and problems of fixed assets management of fire forces
1, the concept of "buy again and ignore management" is still outstanding, and the asset allocation is unreasonable. Under the traditional system, the assets used by fire fighting forces are generally not strictly accounted for, regardless of profits and losses, and the main source of funds is financial income. However, asset purchase is more important than management, and the necessary fixed asset management system has not been formulated and improved, or the system is poorly implemented, resulting in random purchase of assets, unclear accounts and idle waste.
2. The difference between fixed assets accounts is obvious. The consistency of accounts and facts is the basic requirement to ensure the truthfulness and accuracy of accounting information. The discrepancy between accounts and facts of fixed assets is mainly manifested in the fact that there are accounts but no accounts, and the accounts are inconsistent. The current problems are: on the one hand, due to the existence of off-balance-sheet fixed assets, the accounts of fixed assets are objectively inconsistent; On the other hand, due to the subjective emphasis on investment over management, the annual fixed assets inventory is a mere formality, and the scrapped and deficient fixed assets are not recorded in time, so it is difficult to ensure that the accounts of fixed assets are consistent. Some units have the phenomenon that fixed assets are abandoned or stolen, but the book value is not written off at a fixed value. Fixed assets such as cameras and computers in some units have flowed into the hands of individuals due to poor management and have been occupied by individuals for a long time without compensation. Some units and individuals take advantage of job changes to turn public assets into small ones, and even things go with people, resulting in the loss of fixed assets.
3. Weak awareness and irregular asset disposal. Some units dispose of assets at will, and do not pay enough attention to the management of fixed assets, such as untimely cleaning of fixed assets, imperfect procedures, and non-registration. In the process of asset disposal, some units and individuals dispose of assets without the approval of the asset management department, resulting in the disconnection of asset management and the loss of fixed assets.
4, waste resources, re-use light maintenance, make the best use of it. Some units and individuals lack the initiative to maintain assets. They think that assets are owned by the military, and they will buy them after being damaged. They lack the maintenance of assets, resulting in a large number of assets failing to reach the use value. At the same time, most of the assets of some units are owned and managed by various departments, resulting in some assets being idle for a long time and unable to make the best use of them. However, some departments try their best to apply for capital purchase because of their work needs, resulting in waste of asset replacement.
5. Managers' division of labor is unclear, responsibilities are not implemented, and asset management is out of touch. The connection and restriction between the physical management department, the financial department and the asset use department are unclear, and problems are shirked. Sometimes, when purchasing assets, the financial department enters the account but the asset department does not, and when disposing, allocating and transferring assets, the asset department enters the account but the financial department does not.
6, frequent personnel transfer, work out of touch. The person in charge and management personnel change frequently, but the handover of assets and liquidation has not kept up at the same time. Some leaders pay insufficient attention to asset liquidation subjectively, which is a time-consuming and laborious work. They often only pay attention to the operation and management of funds and ignore the management of assets, resulting in people not knowing the source and destination of assets after leaving.
1, strengthen leadership and raise awareness. Fixed assets management should be included as an important content in the work objectives, and the leaders in charge should personally grasp it, and the managers should seriously grasp it, have a strong sense of responsibility, and implement all the provisions.
2. Implement the management principle of "unified leadership, centralized management, division of responsibilities and responsibility to people", strengthen the hierarchical management of all departments, clarify the division of responsibilities of all departments, and ensure strict implementation of asset management procedures. Gradually change the user's concept, and take the initiative to check, report and maintain from unattended, unattended and undiscovered to prevent the loss of fixed assets. To establish a sound management system, including purchase, requisition, allocation, scrap and other rules and regulations, the establishment of property inspection system, to ensure that the book value of assets is consistent with the real thing.
3. Establish and improve the accounts, books, certificates, cards and signatures of asset management, improve relevant management systems, implement one thing and one standard, and ensure that the cards and standards are consistent with the physical objects. All units should conduct a comprehensive inventory and clean-up of the assets of all departments and offices, uniformly make fixed asset registration cards and fixed asset labels, register each fixed asset at the same time, establish a fixed asset management register, establish and improve asset management files, and ensure complete vouchers, clear accounts and accurate data.
4, adhere to the daily inventory, a comprehensive inventory of fixed assets, regular inventory comparison, the establishment of asset ledger. In order to ensure the authenticity and accuracy of fixed assets, the fixed assets are inspected quarterly, and an overall inventory of assets is conducted once a year to check whether the accounts, accounts and materials of fixed assets are consistent and whether the accounts are established according to regulations. At the same time, check the accounts with the financial department.
5. Make overall arrangements, make rational use, optimize resource allocation, give full play to asset efficiency and improve asset utilization. When allocating fixed assets, we should not only base ourselves on the present, but also consider the long-term efficiency of assets. All units should aim at the phenomenon that the assets of various departments occupy multiple purposes and blindly pursue "all", strictly check and approve the facilities allocation of various departments according to standards, reduce blindness, reduce vacancy rate, comprehensively improve asset utilization rate, optimize resource allocation of various departments, and realize resource enjoyment.
6, strengthen the supervision and management of fixed assets, to prevent the loss of assets. All units shall establish a supervision and acceptance system for asset procurement and issuance, and strictly supervise the examination and approval, the signature of the agent and the signature of the applicant. The applicant puts forward a written application for purchasing fixed assets, and the management department and unit leaders conduct centralized procurement after examination and approval, and then uniformly distribute it to the users.