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Assets management of institutions

2019-07-10 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Assets management of institutions,供大家参考学习,这篇论文讨论了事业机构资产管理。事业机构作为教育、文化等公益服务领域的重要支柱单位,对社会民生保障、经济建设等方面都有着举足轻重的作用。所以事业机构资产管理的合理完善确保了相应国有资产的保值增值,是事业单位机构任务的重要部分。配合全面预算管理、预算绩效管理,事业单位资产管理只有清晰、准确,才能有效推动国家机构和事业机构的改革。

Assets management,事业机构资产管理,essay代写,paper代写,作业代写

With the rapid development of socialist economy with Chinese characteristics in the new era, China's state-owned assets management has also made some progress. But at this stage, as an important management of state-owned assets of enterprises still exist in the management consciousness is not strong, the efficiency is not high, do a good job, institution asset management to better meet the people in the political, cultural, social and ecological aspects of growing demand, build a well-off society in an all-round way has a significant impact. According to the present situation of the asset management of public institutions in China, this paper analyzes and studies the measures to strengthen the asset management of public institutions.

Asset management refers to the actual process in which the assets collected by institutional investors are applied to the capital market and are expected to bring economic benefits to investors.

Institution assets refer to occupy, use, identified as the state according to law, to the floorboard of the monetary measurement of various economic resources, including national allocations of assets, the assets formed by state fiscal funds, according to the regulations of the state using the organization form of income assets of state-owned assets, as well as donations and other confirmed by the laws of the state assets, the form of liquid assets, fixed assets, intangible assets, etc. Institution of state-owned assets in China all national unity, the government classification regulation, unit, using the management system, financial departments at all levels is the integrated management of functional departments, departments in charge of business entity is belongs to the department responsible for the supervision and administration institution of state-owned assets, business unit specific to this unit the possession or use of assets management. Asset management of public institutions mainly includes three aspects of asset allocation, use and disposal.

China's public institutions are not for the purpose of production and operation of the government to use state-owned assets investment or social investment to establish units, exercise the power granted by the state, with certain government functions to manage social and public affairs organizations. Public institutions are mainly engaged in education, science and technology, culture, health and other social service activities, such as schools, societies, hospitals, health supervision institutions, CBRC, quality supervision stations and so on. Function characteristics of the business unit and is engaged in the field of industry characteristics, determines the institution the assets held by the involved field widely, sort is various, the main purpose of the use of assets is the service of public affairs, different from the kinds of simple administrative state-owned assets, different from the state-owned assets in the state-owned enterprise economic benefit maximization.

The 19th national congress of the CPC stressed the need to improve the management system of all types of state-owned assets and promote the preservation and appreciation of state-owned assets. Improving asset management in public institutions is conducive to making state-owned capital stronger, better and bigger, and strengthening asset management in public institutions can effectively prevent the loss of state-owned assets. At the same time, the research on public institution asset management is of far-reaching significance to the development of China's educational undertakings, the implementation of healthy China strategy and other work to improve the level of security and improve people's livelihood.

At the present stage, there are different implementers in the procedures of project approval, examination and approval and implementation of the increase of public institutions' assets in China. There are various sources and channels of assets in public institutions, and the allocation of assets among institutions is repetitive. State-owned assets are often idle and wasted.

The institution's internal management system for purchasing and using assets is not perfect; the slack management of fixed assets is particularly prominent, such as: idle office space, low utilization rate and frequent update of special equipment, daily office equipment comparison configuration, low unit price fixed assets are not paid attention to.

The disposal and management of assets of public institutions are not rigorous, the transfer procedures and transfer procedures of property rights are not handled timely after the transfer or adjustment of assets between institutions, the examination and approval procedures of scrapped assets and the cancellation procedures are delayed, and the accounts and facts in the asset management are inconsistent. Institutional internal asset donation, scrap and other disposal matters do not pay attention to, the leadership will not, do not discuss, sloppy disposal.

Analysis of the reasons for the above problems, causes the institution asset management system is not perfect mainly because the unit internal management system is not scientific. For a long time, most public institutions have not set up full-time institutions or departments of asset management. After the comprehensive asset inventory in 2016, the number of public institutions that set up full-time institutions or departments has generally increased, but the responsibilities are not clearly divided. Unit asset management system is formalistic, the management details are vague, can not effectively implement the management work.

Lag, the intangible asset management limited to management by buying the currency is not recorded in the accounts in the form of physical assets, such as patent right, the right and so on, cannot effectively use institution without the representational price of intangible assets, such as: its reputation, industry characteristics embodies the civilization degree of national, regional, national, culture, science and technology level, comprehensive strength, the influence of the soft power.

The complicated classification of assets of public institutions is not conducive to the accurate statistics of management units. Fixed assets classification on the basis of unit value discretion. In a column of general equipment and special equipment, complete sets of procurement, detachable device, however, according to the set value is divided into special equipment, but according to tear apart piece value can be divided into general equipment, such as hospitals in the procurement of medical equipment will contain computer equipment, if the set of computer classification belongs to the special equipment, but as an ordinary computer classification of general equipment. The classification of fixed assets also includes electrical equipment, electronic products and communication equipment. With the rapid development of modern electronic technology and the increasingly mixed performance of electronic products, the boundary between these two types of assets is becoming more and more blurred. Therefore, in the asset management information system of administrative institutions in China, different management units do not have uniform grasp of asset classification and deviation in statistical accuracy.

The reasons for the above problems are mainly that the asset management operation of public institutions does not meet the needs of the rapid development of the society in the new era. Intangible assets are assets that have no concrete value, can be used and managed, and can generate huge social and economic benefits. They are composed of intangible cultural assets such as ideology, culture, system, science and technology, patent and trademark, technological skills, brand name domain, customs and traditions, cultural relics and history. China's public institutions, as public service units, play an important role in promoting the political, economic, social and cultural development of the country, region and nation. Asset management classification of administrative institutions is still stuck in five years ago, or even ten years ago, the classification standard of technology level and application field, which leads to unbalanced and insufficient development of asset management.

Unit financial funds are uniformly managed by all levels of finance, but operational funds are simply kept in Banks. Most financial personnel in public institutions only have the ability of cash accounting, but have no knowledge of financial management and cannot use modern financial tools to manage current assets. Most of the leaders only grasp and apply administrative knowledge, but know little about the operation and management of market economy. Public institution leaders and employees do not have a strong awareness of current accounts management. Generally, the current accounts verification is not clear, the payment and collection work is not timely, and the long-term charge rate and bad debt rate of receivables are on the high side.

In terms of fixed assets management, managers cannot balance the management of fixed assets with the actual use of fixed assets. Most of the fixed assets management personnel in public institutions are older and lack relevant professional knowledge of fixed assets management. They are not familiar with the fixed assets ledger management knowledge, and the storage and delivery accounts are not clear, the asset classification is not accurate, and the inventory is not in place. For example: the unit buys the computer hardware to carry on the registration when the accessory equipment generally does not subdivide, when the vulnerable accessory abandons in advance the standing book record is not accurate, the final account reality does not accord with. With the rapid development of electronic products, network information, the institution of the fixed assets the type, quantity, unit price to be complicated, use statistical digital management can greatly improve the work efficiency and accuracy, and business unit managers to management means to master modern science and technology, so the fixed assets of statistical error is more frequently.

Analysis of the main causes of the above problems, institutions from the ideological awareness of asset management is insufficient. Special place, up to the leadership of all workers do not take the asset management work, is based on "things not lost" "who use tube" old idea, on the current state administrative institution of state-owned assets management system knowledge, learning is not thorough, the specific management of serious lack of asset management operation method to master.

Through the consummation institution asset management system, further standardizes the institution asset management behavior. National or local financial departments shall introduce corresponding asset management measures for public institutions with different industry characteristics and different levels, so as to improve the overall efficiency of state-owned assets management; The institution shall establish and improve its asset management system within itself, focusing on strengthening detailed rules and regulations on asset allocation, asset inventory and asset disposal. Major asset matters shall be decided through collective discussion by leaders.

Public institutions at all levels should attach importance to the asset reporting system, carefully compile reports on state-owned assets of administrative public institutions, avoid the occurrence of simple compilation of secondary units and vague summary compilation of bureaus, improve the accuracy of their asset statements, and finally provide effective filling instructions and asset analysis reports to financial departments.

A sound supervision system for state-owned assets shall be established, and financial departments at all levels shall have a full grasp of the operation status of state-owned assets of public institutions and strengthen supervision and management in light of their special conditions. Specifically, the financial department attaches great importance to the asset allocation, evaluation and disposal supervision of public institutions; Auditing departments shall strengthen special auditing supervision over the assets of public institutions, and discipline inspection and supervision departments shall strictly investigate and punish according to law all kinds of behaviors of public institutions that violate laws and regulations, damage the interests of the state and lead to the loss of state-owned assets. In order to form the supervision function of asset management, public institutions can set up independent internal audit posts, regularly check and check assets, so as to enhance the asset accounting management system of self-checking and self-correction.

Expand the scope of intangible assets management of public institutions, not limited to the content of financial book records, improve the implementation of the credit degree and influence of the institutions to improve the internal control evaluation system of public institutions; We will formulate non-financial quantitative indicators such as public institutions' social satisfaction and the scope of public services, and strengthen the overall performance evaluation and management of public institutions.

Adjust the classification of assets management classes, classification standard, our country institution involved in industry fields widely, strongly professional, can be fixed assets of electrical equipment, electronic products and communications equipment integration into the category of general equipment and special equipment, fixed assets using field, use fixed number of year and single asset values as a standard classification, help statistical usage of fixed assets, and strengthen asset management effect. For example, fixed assets that cannot be commonly used in various industries and fields are special equipment; In general equipment, fixed assets can be subdivided according to the service life and the value of a single piece. It is conducive to the control of the rationality of the allocation of professional equipment in public institutions. The financial department can judge whether the allocation of special equipment is reasonable or not through the functional scope of the unit. It is conducive to the timely disposal and write-off of fixed assets with low value and short service life, and to focus on the supervision of fixed assets with high value and long service life. To adapt to the needs of social development in the new era, the operational details of asset management of public institutions can be adjusted to reflect the real use of public institutions' assets and improve the efficiency of asset management.

Strengthen unit leadership and staff awareness of the importance of asset management, strengthen ideological awareness. Financial departments at all levels conscientiously organized special meetings and trainings on asset management, starting with leaders and principals of public institutions, emphasized the importance of state-owned assets management, and increased the responsibility of units for asset management distortion and waste. Public institutions actively carry out comprehensive asset management education and publicity, to promote the formation of clean government and thrifty work style for the people; In addition, it should timely fill in the personnel who are serious, responsible and have strong learning ability to engage in asset management. Regularly carry out relevant training on asset management, accurately grasp the laws and regulations on asset management of national administrative institutions, and learn and master the professional knowledge of asset management of relevant industries involved in public institutions.

As public institutions of our country education, science and technology, culture, health and other important pillar in the field of public service units, socialism with Chinese characteristics in the new times and people's livelihood security and economic construction is of vital significance, at the same time, the institution of asset management to improve to ensure that the corresponding value of state-owned assets, is an important part of the work unit task. In the face of the problems existing in the asset management of public institutions, we should not take them lightly. By improving the management awareness, perfecting the management measures and strengthening supervision and inspection, we can minimize the adverse factors, improve the efficiency of the use of public institutions' assets and give full play to their operational role. With the comprehensive budget management and budget performance management in China, only when the asset management of public institutions is clear and accurate can we effectively promote the reform of national institutions and deepen the reform of public institutions. Asset management of public institutions is of great significance to the socialist development of China in the future, strengthening the public welfare attribute, and promoting the separation of government affairs, enterprises and management.

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