行政事业单位固定资产管理存在问题成因分析及对策.doc

行政事业单位固定资产管理存在问题成因分析及对策随着行政事业单位办公条件的日益改善，大量 现代 办公设备的添置,行政事业单位的固定资产日趋增加，有的还相当庞大，资产总额达到几千万元,甚至是上亿元,但综观行政事业单位固定资产的核算管理工作，存在着诸多不规范、管理薄弱现象，这些情况严重阻挠和抑制了行政事业单位的 发展 ,并 影响 着国有资产保值增值，成为国有资产流失的一大隐患。 一、固定资产管理存在的主要 问题 1、固定资产疏于管理,基础工作薄弱。根据行政事业单位国有资产管理办法规定，”行政事业单位对所占有、使用的国有资产要定期清查，做到家底清楚，账账相符，账卡相符、账实相符，防止资产流失”。但通过几年来对行政事业单位的固定资产审计发现：（1）、未建立固定资产明细分类账。总账与明细账与实物没有严密的稽核关系，有大部分单位只以流水账形式记录，未分门别类按资产性质、类别进行明细登记,账面数与实物数长期不核对，从而导致账账不符、账实不符。以车辆和电脑来说,这些资产与房屋建筑物不同，它们具有很大流动性，如果不是对每辆车和每台电脑建账、设卡，并定期盘点、核对的话，就无法正确反映其购入、使用、处置及其他变动情况，很难保证实际使用数与账面数相一致。(2)、账外物资比比皆是. 目前 行政事业单位固定资产来源已具有多样性，除了按年度预算购置外，还有无偿调拨、捐赠等等，按规定这些固定资产取得后必须登记入账。但由于许多行政事业单位部门间缺乏沟通，疏于管理，从而导致账外物资的存在。如有一家行政单位账面车辆数为3辆,而实际使用数却有9辆；另有一家行政单位其实际空调数远大于其账面数，有的出售的车辆在账本上根本找不到,账外物资就成了”断了弦的弓”,游离于管理之外,游离于监督之外。（3）、处置未按规定办理报批手续.行政事业单位的固定资产也是一项重要资产，占总资产的比重较大,按规定国有资产处置应向主管部门或同级财政、国有资产管理部门报告，并履行审批手续，但事实上仍有部分单位在处置时未办理报批手续，存在随意出售、转让,随意核销现象，而且处置金额也相当大。 2、固定资产性质发生变化，收益未纳入单位预算统一管理。当前，一些行政事业单位纷纷将沿街房屋（包括其办公楼的一部分)，或直接购置的门面房、商品房出租，广开财路收取房租收入弥补行政开支.经检查发现，（1)、大部分单位在将国有非经营性资产转为经营性资产时，未提出申请，未经主管部门审核同意,也未报同级国有资产管理部门或财政部门批准.(2)、房屋出租协议签订较草率，合同条文不符合规范要求,而且一般都没有经过公证。有的协议执行较随意，未按协议规定期限足额收取租金,没有注重协议的 法律 效力。（3)、房租收入未纳入预算统一管理。正是由于行政事业单位在资产登记上出现的不完整性、房屋出租上出现的不规范性，从而导致国有资产收益特别是房租收入未完整地纳入预算统一管理,有的形成了小金库”，严重违反了财经纪律.有的行政事业单位将收取的房租收入直接入往来科目，列收列支，有的将房租收入转移至本单位的工会账、食堂账、技协账，有的将房租收入拱手相让，纳入下属单位经营收入或挂下属单位往来科目,有的甚至不直接向承租方收取房租,而是在承租方列支费用,可谓是五花八门、各有各招，目的就是逃避监督，为单位小集体谋福利,为请客送礼开方便之门。 二、产生问题的主要原因 就行政事业单位与 企业 而言,论固定资产总量行政事业单位不如企业,论人员综合素质,行政事业单位应高于企业，但究竟是什么原因，使得在企业容易做好的固定资产管理工作，而在行政事业单位就难以做到或做不好,我认为主要有以下几个原因： 1、行政事业 会计 制度特有的核算要求，使经费一旦成为实物后就游离了监督视线。根据现行会计制度规定,行政事业单位仅对其拥有的固定资产进行核算,但并不核算反映政府固定资产方面的信息，其核算的结果只是提供给统计部门作为 参考 资料。这就意味着用于购置固定资产方面的资金，一旦支出后就退出政府和公众的视野，为行政事业单位重资金轻财产的现象埋下了隐患。行政事业经费一旦成为实物财产后，似乎就贬值了，人们不再关注其使用是否有效、管理是否到位，核算反映是否真实。 12下一页 审计论文文章现行的 会计 制度还规定，行政事业单位的固定资产均不计提折旧，在报表上不反映固定资产的净值。这使得资产负债表反映不出固定资产的磨损程度。随着时间的推移，固定资产的账面价值与实际价值背离的程度越来越大，形成资产总量的虚增.更主要的是因不提折旧,不与成本挂钩，其核算的正确性，也必然大打折扣. 2、固定资产清产核资的手续、环节、程序缺乏严密的衔接和管理监督,人为造成固定资产管理混乱。因为行政事业单位不计提固定资产折旧，对于长期使用后应报废的固定资产，根据有关文件规定，行政事业单位应提出书面申请，填报行政事业单位国有资产处置申请表上报主管部门。主管部门出具初审意见后，由国有资产管理部门、财政部门审核同意后方能调整账务.应该说，这一 方法 是符合行政事业单位固定资产管理特点的，也是可行的。但在具 体操作上还存在一些局限性，容易造成管理上的漏洞。(1）、固定资产报废程序繁复。由于审核部门是按一定比例核准使用单位报废固定资产,因此,没获核准报废的固定资产，在第二次申请报废时，又得重复进行一系列申请报废手续，而且也容易造成固定资产管理混乱。（2）、在实际工作中，许多固定资产更新很快，如电脑、 计算 机处理系统等。由于固定资产报废超过单位处置规定标准时，必须经财政部门审批后才能处理,而审批程序往往滞后，造成许多固定资产实际上早已淘汰，但仍在账面上反映，虚增了资产的价值。 3、固定资产管理人员缺乏责任心和相应的专业知识,监督未到位，领导对资产管理意识比较淡薄，主观意志强烈。如今，行政事业单位对固定资产的投入日益增大，管理工作的重要性日益显示.因此，加强固定资产管理是防止国有资产流失，保证资产保值、增值,安全完整的重要措施.事实上，固定资产管理工作需要各方面的有效衔接，不仅要有金额核算，而且要有数量控制，固定资产数量金额核算需要财务、物资、使用部门的通力合作。但由于许多行政事业单位存在重行政,轻管理，内部控制及管理制度松懈，领导管理意识缺乏,做事主观，对财产变动的决策缺乏民主化,未经集体讨论等等，从而导致财会人员一切听从领导，而未根据制度规定履行职责，责任意识下降,再加上许多领导频繁调动人员，认为固定资产管理部门人员毋须专业培训，使得这些部门的工作人员缺乏最起码的专业知识. 三、加强固定资产管理的建议 1、落实制度，规范行为，加大力度，将固定资产管理落到实处。如今的行政事业单位资产变动日益频繁，对固定资产的管理不能停留在原来的思维模式上，要加大管理力度，重视内部管理，按规定建账设卡，定期进行清理盘点。对于非经营性资产转为经营性资产的行为更应规范操作,切实落实行政事业单位国有资产管理办法，将资产经营收益纳入单位预算统一管理，严格按规定用途使用，将不规范行为遏制在萌芽之中。 2、变革固定资产处理方法。由于现行总预算会计核算着重反映的是体现预算执行情况和结果的资金流入和流出。而对于财政支出所形成的资产和投资权益得不到反映，从而导致固定资产管理方面存在薄弱环节。为此，可分别对行政单位和事业单位采取不同的处理方法,行政单位可采取虚拟折旧的方法反映固定资产的新旧程度，定期上报明细表；事业单位可采用按原值和预计使用年限计提折旧的方法,既能真实反映事业单位的固定资产净值，也有利于事业单位进行成本核算。 3、加强责任意识和法制意识，建立资产管理成效与个人业绩考核相结合的二级考核制度。各级领导和财会人员要加强对固定资产保值增值的责任意识.加强法制观念,创造一种民主公开的办事制度及氛围，真正接受群众的监督,而且也经得起监督。政府部门要将领导的年终考核成绩与资产管理成效相结合，督促其进一步重视资产管理工作,以防国有资产流失；单位内部要建立考核制度，将有关人员的年终考核与其负责的资产管理工作相结合,奖惩分明，责任明确，真正实现固定资产的有效管理。 12 审计论文文章organization system and working mode, the selection of a number of municipal strengthening group to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth League Organization published and League branch of manual work, to promote the use of two manuals in the citys organizations at various levels. The county committee, directly under the group (work) is under the jurisdiction of grassroots League and group (total) using branch ratio shall not be less than 70%.Three, to further strengthen the groups leadership and team building(a) to strengthen the leagues leadership at all levels of construction. Continue to do a good job of municipal Party Committee Organization Department on the strengthening of the Communist Youth League cadres management opinions implementation. To promote the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to carry out the Five team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, combined with the city group directly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party organization department good group leadership selection with the work. Do a good job in municipal Party committee assistant committee leadership and leading cadres of the annual assessment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave individual conversation and collective conversation, to strengthen the committees of all levels, the Standing Committee of the Standing Committee, the establishment of a sound system of central group learning, the system of investigation and study, the system of important issues and the reporting system.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. On the implementation of grassroots cadres training project and opinions on carrying out the mission municipal CYL Cadres training project implementation opinions, full implementation of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new school system vocational training League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team group member of the young team, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, plans to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership of the party organization, to strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated candidate, open competition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and other grassroots organizations in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of the pilot, and gradually formed a set of measures and cadres election system.(four) to strengthen the cadres testing exercise. To study the development of XX city from 2006 to 2008 cadres testing exercise planning. To select outstanding cadres to the central mission in Beijing, Shanghai, Guangzhou and other central organs and sending work in developed areas. With the Central Committee the implementation of the western region and ethnic minorities cadres training plan . To carry out the eighth batch of municipal organs attachment cadre management, selection, training work. The outstanding cadres to start the National Development Bank XX branch testing exercise.(five) to strengthen the group construction. The main position to play the role of Youth League cadre education and training as the city, in accordance with the requirements of post training, further curriculum scientifically and rationally, adopt arrangement menu course, basic theory includes group work, focus, hot and difficult issues, to enhance the content and practice; to strengthen the construction of teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system; take delivery of training to the countryside, on-site training, and increase the rural grassroots cadres training efforts.Four, efforts to strengthen the work of young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 54 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Association, Youth Award winner in the 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions, build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of XX editing of young talent , the exchange of information and communication platform for the XX of outstanding young talents.(two) the establishment of municipal Party committee of young talent information database. In accordance with the feasible, effective, classification management, implement step by step principle, the establishment of municipal Party committee of youth talent database; guiding organizations at various levels generally established the young talent database, construction of city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information collection system, and gradually establish the citys young people, the Communist Youth League youth talent information network, provide information platform for young talent resource development.Five, take effective measures to strengthen the mission management(a) to strengthen the mission management work. Strengthen the dues collection and management, continue to adhere to the dues collection regularly reporting system, the annual comprehensive award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recognition of the advanced units, standardization, promoting group management work institutionalized.(two) to strengthen the organization of research and information exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to explore the establishment of electronic group service system, promote the work of Communist Youth League information.Attachment 4:XX municipal Party Committee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaoping theory and the important thought of Three Represents as guidance, study and implement the partys sixteen and the spirit of the the fifth Plenary Session of the 16th CPC Central Committee implementation of the eight plenary session of the two committee, the citys cultural work conference, the Propaganda Department of the meeting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around 11th Five-Year XX the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the times, close to reality, close to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further improve the groups propaganda and ideological work ability, unity To guide the majority of members of the youth to achieve the 11th Five-Year planning tasks, the overall construction of a well-off society, building a socialist harmonious society to make new contributions.One, adhere to the Three Represents important thought and Scientific Outlook on Development education to guide the youth, to further strengthen the ideological and political education of youth(a) armed with youth science theory. Unremittingly with Deng Xiaoping theory and the important thought of Three Represents armed members of youth education, to promote the study and implement to expand the depth and breadth. To study and implement the important thought of Three Represents with the establishment and implementation of Scientific Outlook on Development combine with the implementation of the requirements of constructing socialist harmonious society with Scientific Outlook on Development, carry out education as an important part of the theory of armed youth in the new period, strengthen the establishment and implementation of Scientific Outlook on Development education, educate and guide the youth to fully understand the great significance of establishment and implementation of Scientific Outlook on Development, in-depth understanding of the Scientific Outlook on Development era back The king, the practice foundation, basic connotation, historical status, spirit and practice requirements, a profound understanding of Scientific Outlook on Development with Marxism Leninism, Mao Zedong thought, inheriting and developing relationship between Deng Xiaoping theory and the important thought of Three Represents, to help young people establish and consciously practice Scientific Outlook on Development. Persist in learning, grasping the backbone, grasp the practice, grasp the opportunity. Catch club, effective way to grasp the network, with the group of cadres, young students and young backbone fronts as the focus, to promote the work of the armed youth theory to develop in depth, to help the youth continue to firm ideals and beliefs, to build a powerful spiritual pillar. To carry out the study and implementation of the partys sixteen session of the five Eight plenary session of the two plenary session of the Central Committee and the party spirit, to the citys Youth League members thinking into the spirit of the meeting, to achieve the goal of national consciousness and XX economic and social development in 11th Five-Year period. Contribute to help and guide the youth to a profound understanding of the significance and main task of building a socialist harmonious society, actively join the construction of socialist harmonious society.(two) to strengthen the ideological and moral construction of teenagers. Thoroughly implement the central spirit of the document No. 8, No. 16 and the program for Improving Civic Morality to minors and students as focus groups, to strengthen and improve the ideological and moral construction of minors and the ideological and political education of college students. Make full use of the spirit and the spirit of the Three Gorges migrants Hongyan XX unique the use of educational resources, school, into the team, the league, to join the party, adult occasions, extensive Hongyan spirit generation theme education activities. Use of holidays and leisure time, youth organizations three rural areas, four communities, four and moral practice, guide the youth Youth to enhance national pride, self-esteem and self-confidence, to establish the trend of the times and adapt to the trend of thinking, value orie