棋牌大全下载安装

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                当前位置: 代写一篇论文多少钱 > 经济管理论文 > 行政事业单位国有资产管理问题与加强措施

                行政事业单位国有资产管理问题与加强措施

                时间:2018-11-29 10:38作者:郑焕琼
                本文导读:这是一篇关于行政事业单位国有资产管理问题与加强措施的文章,行政事业单位要加强资产管理,需要单位领导提高思想认识,健全建立相关资产管理部门,明确责任分工,制定科学规范的管理制度,加强管理人员的业务培训,只有做好这些工作,才能保护国有资产的安全完整,才能有效利用

                  摘    要:棋牌大全下载安装 近年来,国家修订完善了相关国有资产管理制度,中央、省、市等下发一系列关于加强国有资产管理的文件通知,要求摸清家底,编制月报、季报、年报等资产报表,并一再强调账实相符。但由于行政事业单位资产管理工作的特殊复杂性,难以做到科学合理配置及有效监督,导致目前我国行政事业单位国有资产管理方面还存在很多问题。文章就行政事业单位目前资产管理中存在的主要问题进行剖析,并对如何加强管理提出自己的建议与思考,希望能促进行政事业单位国有资产管理,规范、科学、合理配置资产,按规定流程及时核销报废报损资产,真正做到账实相符,从而保障国有资产的安全、完整及有效利用,尽可能的避免国有资产的流失浪费。

                  关键词: 行政事业单位; 国有资产管理; 资产配置效率;

                  一、加强行政事业单位国有资产管理的重要性

                棋牌大全下载安装   SUIZHEXINGZHENGSHIYEDANWEIGUOYOUZICHANGUIMODEZHUNIANKUODA,JIANLIJIANQUANSHIHEXINGZHENGSHIYEDANWEIGUOYOUZICHANGUANLITIXISHIZAIBIXING。DANGDESHIJIUDABAOGAOYEQIANGDIAO“YAOWANSHANGELEIGUOYOUZICHANGUANLITIZHI”。KEJIANZAIFAZHANZHUANGDAGUOYOUJINGJIDETONGSHI,GENGYAOSHIXIANGUOYOUZICHANDEBAOZHIZENGZHI,ZHEISHITUIDONGXINGZHENGSHIYEDANWEIJIANKANGFAZHAN,TISHENGGONGGONGFUWUZHILIANGDEGUANJIANSUOZAI。

                棋牌大全下载安装   GENJUDIAOCHAYANJIU,MUQIANXINGZHENGSHIYEDANWEIZICHANGUANLIQINGKUANGBULIXIANG,DABUFENDANWEIZHONGPEIZHI,QINGGUANLI,ZHANGQIBUJINXINGSHIWUPANDIAN,SHENZHIBUFENDANWEISUIYICHUZHIZICHAN,HUOZHEZHIJIEBUCHUZHIZICHAN,ZICHANSHIYONGRENTUIXIU、BIANGENG、CUNFANGDIDIANBIANDONGDENGWUXIANGGUANGENZONGGUANLISHIYONGSHOUXU,DAOZHIZICHANYISHI、SUNHUAIZHAOBUDAOZERENREN,ZHANGSHIBUFUWENTIYIRANCUNZAI。YINCIWOMENBIXUTANTAOJIANLIYIXILIEZICHANGUANLIZHIDU,CONGDUOJIAODUJINXINGGUANLI,JIADAXIANGGUANZERENZHUIJIU,BAOZHANGZICHANDEANQUAN。

                  XINGZHENGSHIYEDANWEIJIAQIANGDUIGUOYOUZICHANDEGUANLI,KEYIRANGYUSUANGUANLIGENGJIAGUIFANHEQUANMIAN。WANSHANGUOYOUZICHANGUANLIZHIDUDEJIANSHE,JIAQIANGZICHANDEPEIZHI、SHIYONG、CHUZHIDENGGEHUANJIEDEGUANLI,CAINENGBAOZHANGGUOYOUZICHANDEANQUAN、WANZHENG、BAOZHI、ZENGZHI,BIMIANGUOYOUZICHANDELIUSHILANGFEI。

                  二、目前行政事业单位国有资产管理存在的主要问题

                  1. 历史原因遗留的账实不符问题,难以追究责任

                  由于行政事业单位管理使用国有资产的特殊复杂性,如体制原因造成的历史问题:原来单位可以集资建房,但土地是国家所有,或是将单位原国有房屋撤建,建成房屋又属于个人所有,或是撤了原建房屋但未办理审批手续,由于几十年前资产管理制度不健全,资产管理又无明确责任人,相关资产未及时按程序办理核销手续,导致实物已不存在但账上仍然有资产;再如管理原因造成的问题:原来购买的国有资产(如电脑、相机等)因未办理领用、跟踪使用管理手续,早该对毁损资产办理核销手续也不办理,导致现在有账,但找不到实物,更无法找到责任人,历经几十年,原经办人退休,甚至死亡,现在又难以办理审批核销手续,所以一直挂在账上,导致存量资产不断增加,盘点工作难度增大。
                 

                行政事业单位国有资产管理问题与加强措施
                 

                  2. 资产管理机构不健全,责任不明确

                棋牌大全下载安装   ZHANGQIYILAI,YOUYURENSHISHANGDEPIANCHA,HENDUOXINGZHENGSHIYEDANWEIMEIYOUYISHIDAOZICHANGUANLISHIZIJINGUANLIDEYANXU,YEMEIYOUJIANGZICHANGUANLIYUCAIWUGUANLIJIYUSUANGUANLIJIEHEQILAI,SHENZHIBAZICHANGUANLIJIANDANDENGTONGYUZIJINGUANLI,RENWEIDANWEIZICHANYOUCAIWUBUMENGUANLIJIUXINGLE。ZAIZHEIYANGDERENSHIXIA,DANWEIZICHANGUANLIJIGOUBUJIANQUAN,ZICHAN(JISHIWU)GUANLIYUZICHANZHANGBIAOGUANLIHUNWEIYITAN,MEIYOUSHELIXIANGHUQIANZHI、XIANGHUJIANDUDEZHANGSHIGUANLIJIGOU,MEIYOUZHUANZHIGUANLIRENYUAN。RANERYAOZHENZHENGGUANLIHAODANWEIZICHAN,CONGCAIGOU、SHIYONG、CHUZHIHEXIAOQUANFANGWEIJINXINGGUANLISHIXUYAODALIANGRENLIHECAILIDE。XIANGMUQIANZHEIZHONGSUIBIANZHIDINGYIGEKESHI,SUIBIANZHIDINGYIGEREN,MEIYOUZHIDINGGANGWEIZHIZE,GONGZUOWANGWANGTINGLIUZAIWENJIANZHONG,YOUYUDAJIADOUMANGYUQITADEGONGZUOERHULVELEZICHANDEGUANLI,DAOZHIXIANZAIZICHANGUANLIQINGKUANGYIRANBULIXIANG。

                  3. 管理制度缺失,行为不规范

                棋牌大全下载安装   XINGZHENGSHIYEDANWEIGUOYOUZICHANDEGUANLISHIYOUXIANGGUANDEGUANLIZHIDUSHIXIANDE,DANSHIDADUOSHUDEXINGZHENGSHIYEDANWEIBINGMEIYOUZHIDINGXIANGYINGDEBUTONGLEIBIEDEGUOYOUZICHANDEHELI、MINGQUEJIWANSHANDEGUANLIZHIDU。GUANLIZHIDUDEBUWANSHANHEZHIHOUXINGSHIZAOCHENGZICHANGUANLICHUXIANWENTIDEZHUYAOYINSU,ZHEIYANGJIUHUISHIGUOYOUZICHANGUANLIRENYUANPINGJIEZIJIDEZHUGUANYISHIXINGSHI,ZAIZICHANGOUZHISHIBUKAOLVCUNLIANGZICHANZHUANGKUANG,ZAOCHENGZICHANDEZHONGFUGOUZHI,SHIYOUXIANDEGUOJIACAIZHENGZIJINDEBUDAOYOUXIAODELIYONG,ERQIEHUIDAOZHIZICHANGOUZHICHAOBIAODENGWENTIDECHUXIAN,CONGERZAOCHENGZICHANXIANZHILVGAO、ZICHANLIUSHIDENGXIANXIANG,ZHEIDOUYUGUOYOUZICHANGUANLIXIANGGUANZHIDUDEQUESHIHEBUGUIFANYOUZHEZHIJIEGUANXI。

                  4. 资产管理人员的业务水平不高

                  DUIYUXINGZHENGSHIYEDANWEIGUOYOUZICHANGUANLIERYAN,ZUIZHONGYAODEJIUSHIZICHANGUANLIRENYUAN,ERYEWUSHUIPINGJIAOGAODEGUANLIRENYUANYESHIDANWEITIGAOGUANLISHUIPINGDEGUANJIAN。DANSHIMUQIANXINGZHENGSHIYEDANWEIDEZICHANGUANLIRENYUANZHUYAOSHIZICHANZHANGWUGUANLIHEZICHANSHIWUGUANLI。ZAIGONGZUOZHONG,ZICHANGUANLISHEBEIBUHUISHIYONG,HUOSHIZICHANGUANLIRUANJIANBUHUICAOZUO,GONGZUODUIJIEBUJISHIDENG,DAOZHIZHANGSHIBUFUQINGKUANGYIRANCUNZAI。CIWAI,DANWEIDUIZICHANGUANLIRENYUANDEPEIXUNGONGZUOSHAOSHENZHIMEIYOU,CONGERDAOZHIGUOYOUZICHANBUNENGGOUANZHAOYAOQIUBEIHELICHUZHI,CONGERSHIDEGUOYOUZICHANCHUXIANLIUSHIDEXIANXIANG。

                  5. 资产管理不科学

                  XINGZHENGSHIYEDANWEIZICHANZHONGLEIBIJIAODUO,RUHUOBIZIJIN、FANGWUJIANZHUWU、DIANNAO、XIANGJIDENG,DUIYUZONGDUODEZICHAN,MEIYOUZHENDUIZICHANTEZHENGZHIDINGXIANGYINGDEGUANLIZHIDU,MEIYOUTUCHUZHONGDA、ZHONGYAOZICHAN、YILIUSHIZICHANDEGUANLI。DAOZHIGUANLIGONGZUOLIANGDA,MEIYOUZHONGDIAN,GUANLIBUKEXUE。

                  三、加强行政事业单位国有资产管理的对策措施

                  1. 引进第三方审计机构,对历史遗留问题进行处理

                  ZHENDUIGEDANWEIMUQIANYINLISHIYILIUWENTIZAOCHENGDEZHANGSHIBUFUYUANYIN,YINGGAIYOUXIANGGUANXINGZHENGSHIYEDANWEI、ZHUGUANBUMEN、CAIZHENGBUMEN、SHENJIBUMEN、JIANCHABUMENDENGCHOUDIAOXIANGGUANRENYUANZUZHIZICHANQINGCHAXIAOZU,ZHIDINGZICHANQINGCHAFANGAN,PINQINGYOUZIZHIDEDISANFANGZHONGJIEJIGOU,QUANMIANCHEDIJINXINGQINGCHA,QINGCHACHUDEHUISUN、LIUSHIZICHANJINXINGHEXIAOCHUZHI。

                  NENGZHAODAOZERENRENDE,ANYAOQIUJINXINGZERENZHUIJIU,ZHAOBUDAOZERENRENDE,DANWEIYINGSHOUDAOXIANGYINGCHUFA,ZHONGSHIZICHANGUANLI。

                  TONGGUOQINGLIHOU,DANWEIJISHIDUIZICHANQINGCHAJIEGUOJINXINGQUEREN,BAOXIANGGUANBUMENSHENPIHEXIAO,ZHENZHENGZUODAOZHANGSHIXIANGFU。

                  2. 健全资产管理机构,明确相关人员责任

                  DANWEIDEZICHANGUANLIYINGGAISHEZHISHIWUZICHANGUANLIBUMEN、ZICHANZHANGBIAOGUANLIBUMEN(CAIWUBUMEN)、ZICHANGUANLIJIANDUBUMEN。QIZHONGSHIWUZICHANGUANLIBUMENDEZHIZESHIFUZESHIWUZICHANDEGUANLI,ZHUYAOFUZEQIANTOUCAIGOUPEIZHIZICHAN(BIXUYANGEANZHAOPEIZHITIAOJIANJIBIAOZHUNJINXINGBANLI,TESHUQINGKUANGBIXUYOUTESHUSHIXIANGBINGJINGSHENPIFANGNENGBANLI,BUDESUIBIANPEIZHIZICHAN),ZICHANTOURUSHIYONGDELINGYONGQIANPI,ZICHANSHIYONGGUOCHENGZHONGRUYOURENYUANBIANDONG(RUTUIXIU、DIAODONGDENG)XUBANLIZICHANSHIYONGYIJIAOSHOUXU,CUNFANGDIDIANBIANDONGYEXUBANLISHOUXU,WANSHANZICHANKAPIANDESHIYONGXINXI,ZICHANSUNHUAIYOUSHIYONGRENJINXINGPEICHANG,ZICHANZHENGCHANGBAOFEI(RUGUOSHIJISHUYUANYINZAOCHENGDE,YOUYOUZIZHIDEJISHURENYUANZUOCHUSHUMIANJIANDING,RUDIANNAOSHIFOUBAOFEI;RUGUOSHIYIBANBANGONGJIAJUBAOFEI,YAOLIUCUNSHIWUTUPIAN)ANGUIDINGCHENGXUBANLIBAOFEICHUZHIHEXIAO。ZICHANZHANGBIAOGUANLIBUMEN(CAIWUBUMEN)DEZHUYAOZHIZESHIJISHIGENJUZICHANGUANLIBUMENJIAOLAIDECAIGOUPEIZHIZILIAO、SHIYONGGUANLIBIANDONGZILIAO、HEXIAOZILIAOJINXINGZHANGWUCHULI,JINXINGZHANGBIAO、ZHANGKA、ZHANGSHIDEHEDUI。JIANDUBUMENZHUYAODUIDANWEIZICHANZHANGSHIQINGKUANGJINXINGDUDAOJIANCHA,DUIZICHANPEIZHI、ZICHANHEXIAODENGHUANJIEJINXINGJIANCHA,YIBAOZHENGDANWEIZICHANGUANLIANXIANGGUANZHENGCEGUIFANJINXING。

                  3. 健全资产管理制度体系

                  XINGZHENGSHIYEDANWEIJIANQUANDEZICHANGUANLIZHIDUTIXIYINGGAIBAOKUOZICHANPEIZHIGUANLIZHIDU(XUYAOLIEMINGPEIZHIZICHANDETIAOJIAN,PEIZHIZICHANDEBIAOZHUN、BANLISHENPILIUCHENG、XUYAOWANSHANDEXIANGGUANSHOUXUZILIAO)、ZICHANSHIYONGGUANLIZHIDU(ZHUYAOBAOKUOZICHANLINGYONG、SHIYONGRENYUANBIANDONG、CUNFANGDIDIANBIANDONGXUYAOBANLIDEXIANGGUANSHOUXU,YOUSHEIBANLI,ZHAOSHEIBANLI)、ZICHANHEXIAOGUANLIZHIDU(NAXIEZICHANJINRUHEXIAOFANWEI、ZENMEYIJIAO,YOUSHEIBANLI,BANLILIUCHENG,SHENHE、SHENPIRENYUAN,ZICHANCHUZHISHOUYISHANGJIAOGUIDING,ZICHANXIAZHANGHEXIAODENGNEIRONG)。

                  4. 加强资产管理人员的培训,提高管理水平

                棋牌大全下载安装   XINGZHENGSHIYEDANWEIYINGGAIJIAQIANGDUIZICHANGUANLIRENYUANDEPEIXUN,PEIXUNDEZHUYAONEIRONGYINGGAIWEIXIANJINGUANLISHEBEI、RUANJIANCAOZUOXITONGDEPEIXUN,YIJIYIWANGGUANLIGUOCHENGZHONGPENGDAODEYINANWENTIJIEDAPEIXUNDENG,TONGGUOPEIXUN,BUDUANTIGAOGUANLIRENYUANDESHUIPING。

                  5. 健全适合单位的科学的分类别的资产管理制度

                  ZAIXINGZHENGSHIYEDANWEIZHONG,BUTONGDEZICHANLEIBIEYOUYIDINGDETEZHENG,GENJUBUTONGDETEZHENGYINGGAIZHIDINGXIANGYINGDEGUANLIZHIDU。

                棋牌大全下载安装   FANGWU、TUDI:FANGWU、TUDISHIGUDINGBUDONGDE,ZHENDUIZHEILEIZICHAN,WOMENZHIXUYAOJIAQIANGDUIFANGWU、TUDIDEQUANCHANZHENGDENGXIANGGUANZILIAODEGUANLIJIUXINGLE,BINGYAOZUOHAOZILIAODEBAOGUANHEYIJIAO,CONGZICHANDEZHONGYAOCHENGDULAIKAN,JUEDUISHIDANWEIFEICHANGZHONGYAODEZICHAN,ZHONGSHICHENGDUYEYINGGAISHIZUIGAODE,DANWEILINGDAOGENGHUAN,JIANYIZUOYIXIAZILIAOYIJIAO。

                  CHELIANG:CHELIANGJIAZHIGAO,LIUDONGXINGQIANG,ZHEILEIZICHANSHUYUDANWEIZHONGYAOZICHAN,YINGGAIJIAQIANGZILIAOGUANLI(RUSUOYOUQUANZHENG、XINGCHEZHENG)HESHIYONGGUANLI(SHIYONGYIDINGYOUJIAOYI,BINGDUIJIAOYIQIANCHELIANGDEZHUANGKUANG,YIJIAOHOUCHELIANGDEZHUANGKUANGDOUYAOYOUXIANGXIDEJILU,TEBIESHIWEIZHANGXINGSHIJILUJICHULIQINGKUANG。BAOFEISHIXUYAOZUOJISHUFANGMIANDEJIANDING。

                  YIYULIUSHIDEZICHAN(RUXIANGJI、BIJIBENDIANNAO、LUYINSHEBEIDENG):DUIYUZHEIBUFENZICHAN,DANWEIYINGGAIJIAQIANGGUANLI,YAODINGQI、BUDINGQIJINXINGPANDIANQINGCHA,FANGZHIGERENSUIYIXIEDAISIYONG。ZICHANRUYOUHUISUN,RENWEIYUANYINDEYOUGUANLISHIYONGRENJINXINGPEICHANG,ZICHANDADAOBAOFEIZHUANGKUANG,YAOYOUJISHURENYUANJINXINGJIANDING,JINRUBAOFEILIUCHENG,JIAOYOUDANWEITONGYICHUZHIHEXIAO,YOUCANZHISHOURUDEQUANESHANGJIAOGUOKU。

                  BANGONGDIANNAO、DAYINJIDENG:ZHEILEIZICHANDEGUANLI,YIBANJIAOYOUKESHIFUZERENFUZE,DINGQIPANDIAN,ZUOHAOBIANDONGSHIYONGXIANGGUANJILUJIKE。DADAOBAOFEIZHUANGTAIJIAOYOUDANWEITONGYICHUZHI。

                  BANGONGJIAJU:ZHEILEIZICHANSHIYONGNIANXIANZHANG,BUYILIUDONG,YIBANGUANZHUCUNFANGDIDIANBIANDONGJIBAOFEICHUZHIJIUXINGLE。

                  QITAWEILIEJUDEZICHAN:GEDANWEIGENJUSHIJIQINGKUANG,ZHUYAOCONGZICHANJIAZHI、YIFOULIUDONGZHEILIANGGEFANGMIANLAIPANDINGZHONGYAOCHENGDU,ZHIDINGXIANGYINGDEGUANLICUOSHIJIKE。

                棋牌大全下载安装   ZONGZHI,XINGZHENGSHIYEDANWEIYAOJIAQIANGZICHANGUANLI,XUYAODANWEILINGDAOTIGAOSIXIANGRENSHI,JIANQUANJIANLIXIANGGUANZICHANGUANLIBUMEN,MINGQUEZERENFENGONG,ZHIDINGKEXUEGUIFANDEGUANLIZHIDU,JIAQIANGGUANLIRENYUANDEYEWUPEIXUN,ZHIYOUZUOHAOZHEIXIEGONGZUO,CAINENGBAOHUGUOYOUZICHANDEANQUANWANZHENG,CAINENGYOUXIAOLIYONGGUOYOUZICHANSHUNLILVZHI,CAINENGFANGZHIGUOYOUZICHANDELIUSHILANGFEI。

                  参考文献

                  [1]金丽莹.关于加强行政事业单位国有资产管理的思考[J].中国集体经济,2017(25).
                  [2]刘新斌.关于加强行政事业单位国有资产管理的思考[J].经贸实践,2017(22).
                  [3]闫旭.加强行政事业单位国有资产管理的几点思考[J].财会学习,2018(15).

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