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Analysis of problems and countermeasures of college audit of the assets

Author: HuangZhanYang From: www.yourpaper.net Posted: 2010-06-08 10:41:46 Read:
Protect college assets to maximize the effectiveness of the development of universities, has a very important practical significance for the rational use of investment in education and reduce the cost of training of personnel to ensure the smooth progress of teaching, scientific research, production and other utilities.
First, the university audit of the assets outstanding problems facing
Of state-owned assets of colleges and universities rely on financial allocations. Since the reform and opening up, the college's state-owned assets, whether the number of structure or on the quality and level has been greatly improved. However, due to the lag of the management system and management methods in asset management, there are many problems: First, for a long time colleges and universities of the country into the status of state-owned assets, the role and management of the weak awareness of the lack of rigorous, systematic, effective management and oversight mechanisms serious short-term behavior, management institutions are not perfect asset management functional delegation of authority is not clear. Inefficient use of idle assets, serious waste. Some schools focus only on the ask for funding to focus on improving the use and management of assets resulting in repeat purchase, the waste to their superiors. Management aspects of the absence of a reward and punishment system responsibilities. Damaged, lost, property for your own use of the phenomenon have occurred some assets account, card, and material supporting management is not standardized purchase, possession, out of touch. Third, a sense of property rights. Lack the necessary management of the operating assets of the conversion of non-operating assets of the parent school property rights assets such as premises, buildings, equipment and other long-term provided free of charge to school-run economic entity. Relationship between ownership is unclear. A large number of state-owned assets without occupation, transfer and loss of some departments and units to income generation without profit shall be returned to the school assets.
Inventory, you can find out the "vacuum" on the "loophole"
Capital Management in Higher
Second, the audit of the assets should adhere to the principle
To carry out asset inventory must follow the following principles, meticulous organization, co-ordination arrangements, strict requirements.
1 held a comprehensive inventory focused principles
Colleges and universities deal with all of the assets regardless of the form whether it is carried inside and outside, inside and outside the library, both inside and outside the unit, lease, lend the assets of individual contractors must fully and thoroughly inventory. Comprehensive inventory of the property number, clear accounts, asset search, clear revenue nuclear charge, to identify the whereabouts of the source of assets and management do not leak do account things clearly do not stay dead. Really find out the real situation of the problem lay the foundation for the next step to do a good job in asset management. The same time, it is necessary to focus for the school-run industries and logistics contractor, take up a large number of school assets highly mobile property rights has been less clear boundaries should be thoroughly investigated for overage, shortage assets reasons should be identified to implement the responsibility to properly handle debts and credits are individually checked especially for doubtful debts reasons should be identified to provide treatment. Occupied for adult education and long-term assets in off-balance sheet and stored in the hands of individuals, such as cameras, tape recorders, musical instruments, books and other minor assets can not be ignored.
Adhere to the principle of combining the physical volume of inventory and the magnitude of value inventory
Asset inventory is the kind of state-owned assets to identify and verify each incorporated into the colleges and universities to find out the real situation in the number of physical volume of inventory is an important aspect of the asset inventory, but the inventory of assets magnitude of value can not be ignored or possession, use of state-owned assets in order to the overall identify and reflect campuses area. Thus, in the process of inventory must be the physical inventory and accounts verification, to account account check material to material audit accounts and the relative and thus thoroughly investigate the actual number and amount of assets, to identify overage, shortage account outside assets, and strive to do the charge card accounts and the accounts and accounts consistent.
Universities asset and capital verification measures
Inventory work in order to achieve the desired results truly find out the real situation must work program, in an orderly manner.
Step 1: organized and carried out. The first set up the audit of the assets leading group responsible for the organization and leadership of the inventory work group leader should be the main person in charge of the college as. The audit of the assets under the office of financial management, asset management and other departments of the school staff. Secondly, the members of the organization learning approach. Requirements and relevant laws and regulations to determine the audit of the assets of the project clear scope of work, methods of work, job requirements and establish a work program, reported the state-owned assets supervision and administration.
Step 2: audit of the assets. Related regulations and requirements in accordance with the audit of the assets to determine the base date of the inventory work to clean up the collation and validation of the assets, liabilities and owners' equity are incorporated into the school. The third step: the revaluation. Assets book value and the actual value deviates from the re-valuation methods, standards in accordance with state regulations. First of all categories of assets in accordance with the a divided press revaluation revaluation. Price index should be used in principle can also be used for special circumstances approved replacement cost method and other methods.
Step four: profit or loss recognized. During the accounting clean-up, on the basis of the asset inventory overage, assets of the clean-up losses, capital losses are based on a national asset and capital verification policy and the provisions of the financial accounting system in a timely manner to the state-owned assets supervision and administration to declare assets profit or loss.
Before reporting the loss of assets within the colleges and universities according to the following process: (1) within the responsible departments after the forensics report states that the loss of assets and the fact that (2) the internal audit department, after tracing the responsibility. closing opinions (3) loss of assets should be involved in litigation lawyer to issue legal opinions (4) After the audit of the financial management sector asset losses recognized financial matters of opinion submitted to the higher authorities for approval or loss is approved by the state-owned assets supervision and administration to examine the after accounting adjustments in a timely manner.
Step Five: definition of property rights. Inventory work for property ownership is unclear or disputed assets in accordance with the relevant laws and regulations of the country, reported to the State-owned Assets Supervision and Administration departments define property rights, a clear attribution of the asset.
Step Six: Statements. The accounting clean-up,
Asset inventory at the same time, to fill in the "consumer-class nuclear-owned underlying table. On this basis, serious, and truthfully fill in the asset and capital verification report, asset and capital verification report is divided into inventory work in tables and audit of the assets losses losses are itemized schedule. The preparation of the report to be a clear division of labor, careful organization actively carry out related internal coordination and cooperation to ensure the truthfulness of the report data, legal and complete, and in turn bound into a book to be sealed and signed by the legal representative.
Step Seven: accounting treatment. Approved by the State-owned Assets Supervision and Administration institutions agreed to write off the loss of assets shall establish the organizational strength of the account and inventory management system or set up specialized agencies to actively clean and recourse to avoid the loss of state-owned assets to clean out the off-balance sheet assets, liabilities approved agreed credited shall be included in the range of day-to-day asset and financial management in a timely manner.
Step 8: improve the system. Assets overage, loss of assets and capital losses are exposed assets and financial management aspects of the inventory work causes a careful analysis on the basis of on to distinguish between management responsibilities conscientiously sum up experiences for the establishment and improvement of each asset and financial management to establish a system of responsibility for the loss of assets specifically related to staff the responsibility to improve the economic responsibility audit and school officials outgoing audit system.
Asset inventory is an important foundation of the College Management System to further improve the inventory can be found the future of the problems and contradictions in the university assets management reform measures and management systems to achieve from actual departure targeted from strengthening management point of view, to establish and perfect to adapt to the situation of the development of education and school management system.
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