I. Basic information
My bureau has five grass-roots units directly under the jurisdiction of the tax bureau, inspection bureau, Hongjiasuo, Tingkou office and tax office, and it belongs to seven stock rooms. * * * Divided into 12 inventory units.
(A) by the unit inventory of fixed assets
Directly under the tax bureau: 6 employees, 6 desktop computers, 3 laptops 1 set, 3 printers, 7 desks, 7 chairs 1 set, 3 sofas for three, 3 coffee tables, 2 tea cupboards, 6 data cabinets and 6 bookcases 1 set. The assets are in good condition.
Inspection Bureau: 4 staff members, 5 desktop computers, 3 1 notebook computers, 3 printers, 5 desks and chairs, 6 chairs, 2 sofas for three, 2 coffee tables, 2 tea cabinets, 4 data cabinets and 3 1 bookcases. The assets are in good condition.
Hongjiasuo: 5 staff, 6 desktop computers, 2 printers, 1 4 desks and chairs, 6 chairs, 3 sofas for three, 3 coffee tables, 2 tea cabinets, 6 data cabinets, bookcases 1, and safes 1. The assets are in good condition.
Exhibition Hall: 5 staff members, 6 desktop computers, 2 printers, 5 desks, 7 chairs, 2 sofas for three, 2 coffee tables, 2 tea cabinets, 6 data cabinets, bookcases 1 each, and safes 1 each. The assets are in good condition.
Tax office: there are 9 employees, 8 desktop computers, 8 notebook computers 1 set, 8 printers, printing copiers 1 set, electronic display screen 1 set, touch inquiry machine 1 set, information desk 1 set, desks and chairs/kloc-0. There are 1 coffee table, 1 tea cabinet, 7 data cabinets, 1 iron filing cabinet, 1 three bookcases, 3 money detectors and 3 safes. The assets are in good condition.
Collection and Management Information Unit: 3 staff, 3 desktop computers, 2 notebook computers, 2 printers, 5 desks and chairs, 6 office chairs, 2 sofas for three people, 2 coffee tables, 2 tea cupboards, 4 bookcases and data cabinets. The assets are in good condition.
Tax management unit: employee 1 person, desktop computer 1 set, notebook computer 1 set, printer 1 set, 2 desks, 2 office chairs, 3-person sofa 1 set, coffee table 1 set, and tea. The assets are in good condition.
Fund share: employee 1, desktop computer 1, notebook computer 1, printer 1, 2 desks, 2 office chairs, 3-person sofa 1, coffee table 1, tea cabinet 1. The assets are in good condition.
Political work unit: 2 staff members, 2 desktop computers, 2 laptops 1 set, 2 printers, 2 desks, 2 office chairs, 2 loveseats 1 set, coffee table 1 set, tea cabinet 1 set and 2 data cabinets. The assets are in good condition.
Financial unit: 3 employees, 4 desktop computers, 2 laptops 1 set, 2 printers, 3 desks, 3 office chairs, 3 sofas 1 set, coffee table 1 set, tea cabinet 1 set, 3 data cabinets and iron filing cabinets 1 set.
Evaluation unit: 2 staff members, 2 desktop computers, 1 notebook computer 1 set, 1 printer 1 set, 2 desks, 2 office chairs and 2 data cabinets. The assets are in good condition.
Office: 4 employees, 4 desktop computers, 2 1 notebook computers, 2 printers, 1 copier 1 set, 1 fax machine 1 set, 4 desks, 4 office chairs and 3 data cabinets. The assets are in good condition.
At the same time, the office inventory includes collective use facilities such as the leadership office, concierge department, dining room on the first floor, conference room on the second floor, archives room, reception room, library, honor room, video conference room, multi-function hall on the fifth floor, and single dormitory for employees. After verification, projects and accounts can be one-to-one correspondence.
According to the inventory, as of April 30th, the total fixed assets of the whole system was 87 19522, * *. 12 yuan. In which: Building 6290473. 12 yuan; Special equipment 352372. 00 yuan; General equipment 1562540. 00 yuan, of which: transportation equipment 870968. 00 yuan, other general equipment 69 1572. 00 yuan; Furniture 5 14 137. 00 yuan. Intangible assets land 1053078. 00 yuan, the physical and book value of various assets.
(ii) List of current accounts
Other receivables: balance 4 1300. 00 yuan. In which: Zhang Feng's salary in advance is 10000. 00 yuan, Zhao Ligang borrowed salary in advance, and the initial training fee was 9300 yuan. 00 yuan, He Xinxuan's working capital and examination fee 16000. 00 yuan, the tax agency borrowed 2000 yuan in working capital. 00 yuan, the driver borrowed 4000 yuan in advance. 00 yuan. The loan term is within 2 years.
Other payables: Sun Dongdong's salary from June 1 to March 37 1 1 was temporarily withheld. 00 yuan.
Second, the inventory measures
(1) Strengthen organizational leadership and make precise arrangements for deployment. Our bureau held a special meeting to arrange and deploy the asset inventory work, and set up an inventory working group headed by Shang Junmin, director, and Cui Yiping, deputy director, and attended by the heads of the office and financial planning unit, to conduct an inventory of the assets of each unit.
(2) concentrate on a comprehensive inventory. In this inventory, our bureau rechecked the fixed assets unit by unit and office by office by model, and made a register in triplicate, one for the custodian, one for the office and one for the county bureau, as a voucher for the transfer of public property when personnel were transferred.
(3) Standardize the fixed assets management system. In order to further manage and make good use of fixed assets, our bureau takes this inventory as an opportunity to scientifically standardize and require all aspects of fixed assets in the whole system from purchase, deployment, use, damage, transfer and scrapping in accordance with the municipal bureau's fixed assets management measures, and makes it clear that the directors of each unit are the first responsible person, the accounting and stock room are responsible, and the users are specifically responsible, and the fixed assets management system is put in place.
(4) Fixed assets such as computers, printers, money detectors and televisions. , the system configuration is low, and it can't be used normally, and the filing cabinet is old. After many professional repairs, it has been idle for a long time, and should be disposed of or scrapped in time after professional evaluation.
Third, there are problems.
(1) The accounting and physical management procedures are not perfect. For example, frequent personnel transfer, random allocation of fixed assets, and incomplete procedures have caused the physical objects to be inconsistent with accounting managers.
(two) some useless or scrapped assets are not scrapped in time and idle, resulting in inflated assets.
(3) Insufficient maintenance of assets, and some damaged assets are not maintained and used in time, resulting in idle waste.
Fourth, the rectification measures
(1) Establish an asset-liability mechanism. Enhance the respective responsibility consciousness of asset managers and users, manage and maintain assets well, make account management and use maintenance responsibilities truly implemented, ensure the safety and integrity of fixed assets, and improve the efficiency of asset use.
(two) to strengthen the system construction, improve the basic work, standardize the behavior of asset disposal, strict asset purchase approval system. Strictly follow the procedures and examination and approval authority stipulated in the Measures for the Administration of State-owned Assets in Administrative Institutions and the Measures for the Implementation of the Disposal of State-owned Assets in Administrative Institutions, and implement the examination and approval system for asset purchase and disposal in accordance with the prescribed procedures.
(3) Organize the inventory of fixed assets on a regular basis, conduct regular inspections of fixed assets, better monitor the changes of fixed assets from the source, regularly maintain used assets, and deal with useless assets that have been idle for a long time in a timely manner according to procedures to avoid inflated assets.
In short, through unremitting efforts in recent years, our bureau has made some achievements in the management of fixed assets, but there are still many problems. In the future, we will constantly improve various asset management systems, improve management level and skills, and make unremitting efforts to take asset management as our daily work to ensure the rational and effective use of assets.