The effectiveness and experience of asset management in government agencies and institutions Part I is to thoroughly implement the eight provisions of the Political Bureau of the Central Committee on improving work style and keeping close contact with the masses. According to the requirements of the Interim Measures for the Management of State-owned Assets in Administrative Institutions (Ministry of Finance Orders No.35 and No.36), under the strong guidance of the Provincial Department of Finance and the active support of the Changzhi Municipal Party Committee and Municipal Government, On the basis of doing a good job in the use and disposal of state-owned assets, property right registration, asset inventory, asset statistical report and supervision and inspection, Changzhi Municipal Finance Bureau has firmly grasped the key link of asset allocation management in administrative institutions, strengthened the supervision of asset entrances, and actively explored such aspects as improving management systems, scientifically formulating standards and innovating management methods, which effectively promoted the standardized operation of asset allocation and greatly improved the overall level of asset allocation management in this city. At the same time, it provides scientific and effective management experience for standardizing the allocation behavior of state-owned assets in administrative institutions and improving the efficiency of the use of state-owned assets, and also plays a very important role in reducing official consumption expenditure and stopping extravagance and waste.
main practices
1. improve the asset allocation management system of administrative institutions
in order to further standardize the asset allocation management of administrative institutions, the bureau first started with improving the management system, and issued the Interim Measures for the Management of State-owned Assets Allocation of Municipal Administrative Institutions in Changzhi City on the basis of Decree No.35 and Decree No.36 of the Ministry of Finance, which was drafted by the Changzhi Municipal Finance Bureau and approved by the Changzhi Municipal Government. This method highlights two key points: first, strict examination and approval procedures for asset allocation, insisting that asset allocation should meet the needs of administrative institutions to perform their functions;
second, adhere to the combination of asset management and budget management, and combine asset allocation with budget preparation. Its main contents are embodied in five aspects:
(1) The responsibilities and authorities of financial departments, competent departments and administrative institutions in asset allocation management are clarified;
(2) adhere to the principle of combining asset management with budget management;
(3) Adhere to the principle of giving priority to asset allocation and adjustment;
(4) clarified the provisions on the allocation of assets of administrative institutions according to standards;
(5) standardized the approval procedures for asset allocation of administrative institutions. This method provides institutional guarantee for the asset allocation management of administrative institutions, makes the asset allocation management of this city have rules to follow, and improves the operability of the system.
Second, scientifically formulate asset allocation standards for administrative institutions
With the help of the database of administrative asset management information system, Changzhi Municipal Finance Bureau has conducted in-depth and detailed calculation and analysis on the distribution and use of existing stock assets. On this basis, referring to the asset allocation standards issued by the state, provinces and cities, combined with local actual research and development, and approved by the municipal government, it has issued the Interim Standards for the Allocation of State-owned Assets in Municipal Administrative Institutions in Changzhi City. Among them, the standard of office space, building decoration, official vehicle configuration, office equipment and office furniture configuration are clearly defined, which makes the asset allocation of administrative institutions in this city have a standard to follow.
III. Standardizing the operation system of asset allocation management in administrative institutions
The main responsible comrades of the bureau organized special meetings for many times, fully communicated with relevant departments, conducted in-depth discussions on the asset allocation management methods of administrative institutions, and consulted opinions and suggestions from relevant departments in many ways, and formulated a scientific and effective management operation system.
(a) standardized the workflow of combining new asset allocation with departmental budgeting. First of all, when compiling the departmental budget, the administrative institution shall fill in the Budget Form for New Assets Allocation of Administrative Institutions in the budget software according to the actual demand for assets and the status of existing assets, and report it to the Assets Section of Changzhi Municipal Finance Bureau after being examined and approved by the superior competent department. Secondly, according to the number of internal institutions, functions and the actual number of people in the staffing approved by the municipal office, and the status of the unit's assets stock, the Assets Section of the Bureau audited in accordance with the Interim Standards for the Allocation of State-owned Assets in Changzhi Municipal Administrative Institutions, and gave the recommended allocation number from the perspective of whether it should be allocated, and submitted it to the departmental budget department for review. Thirdly, according to the principle of "only decrease but not increase", the budget department of the department should review from the perspective of capital guarantee ability, that is, whether it can be allocated, and adjust the allocation quantity. If it is planned to increase or decrease, it should be rescheduled after consultation with the Assets Department. Finally, the budget department of the department shall submit it to the budget department for review, and after the approval of the bureau leaders, the budget department will approve the departmental budget to reach the budget unit.
(2) A standardized budget execution monitoring system has been established. In order to ensure the seriousness and effectiveness of the budget preparation of new assets, the Bureau mainly adopts the following three monitoring measures: First, once the budget of new assets is approved, in the process of government procurement, the procurement office and procurement center must strictly follow the prepared budget and must not purchase beyond the budget standard;
Second, during the implementation of the budget for new assets, if administrative institutions are found to change the use of assets without authorization, or misappropriate the funds for purchasing assets, they should reduce or stop the financial allocation, and be punished according to relevant regulations;
Third, if the budget for new asset allocation needs to be adjusted, it should be reported to the Assets Section of the Finance Bureau for review in advance, and then it can be adjusted according to the procedures after approval.
(3) improved the performance appraisal mechanism of the budget for new asset allocation. After the execution of the asset budget, the Asset Section of the Municipal Bureau, in conjunction with the departmental budget section, should make a comprehensive assessment of the implementation of the unit asset project, the budget overrun or balance, the use effect of the budgeted funds, the asset operation and the allocation effect with reference to the new asset budget, and take the assessment results as an important basis for arranging the annual asset allocation budget of the unit in the future.
effectiveness
The asset allocation management of administrative institutions in Changzhi City has been running for nearly one year, initially controlling the increment of assets from the source, standardizing asset management, improving the efficiency of asset use, reducing administrative costs and improving the scientific and refined level of departmental budgeting.
first, the asset allocation management system of administrative institutions has been improved. In 213, Changzhi City issued a series of corresponding management systems such as management measures and management standards for asset allocation management of administrative institutions, which achieved a milestone breakthrough in system construction and gradually improved the corresponding supporting systems. At the same time, the management of each process of asset allocation is standardized, the monitoring of each process is strengthened, the dynamic management of asset allocation from declaration to use is realized, and a three-level supervision system of "asset allocation budget preparation, asset allocation budget implementation and asset allocation effect" is formed, which improves the efficiency of asset allocation management and raises the management level of asset allocation in administrative institutions to a new level.
second, the level of refinement of departmental budgeting has been improved. Through the implementation of asset allocation budget, the budget preparation is further refined. In the process of budget preparation in Changzhi City in 213, all expenditure budgets involving assets, no matter what kind of expenditure, should be clearly marked with asset allocation items, and asset budgets should be audited separately. In particular, project expenditures, such as items containing assets, should be clearly stated in the project declaration, and Changzhi Municipal Finance Bureau should strictly review the asset allocation standards and the necessity of allocation, thus avoiding the rough and uncontrollable departmental budget.
thirdly, the use efficiency of assets has been improved. After carrying out asset allocation management, the Asset Section adheres to the principle of giving priority to allocation when auditing the asset allocation budget of the unit. By analyzing the stock assets of the unit, it fully understands the current situation of the assets and puts forward an asset allocation plan according to the stock. If it can be solved through asset allocation, it is not recommended to re-purchase in principle. In 213, * * * transferred 2,168 assets (pieces and sets), involving an amount of 5.3 million yuan. In this way, the existing assets are revitalized, repeated allocation is effectively avoided, and the use efficiency of state-owned assets is improved.
fourth, limited financial funds were saved. Through the special audit of asset allocation, we can reasonably determine the demand for assets by departments or units, and then determine the demand for funds, which provides a scientific basis for the fund arrangement of departmental budget departments, ensures the rational and effective use of funds, prevents repeated and over-standard purchases, reduces unnecessary waste and effectively reduces administrative costs.
on the premise of fully ensuring the normal business operation of the unit, through the asset allocation audit of the assets department, the administrative institutions directly under the municipal government reduced the purchase of 9,297 units (pieces and sets) in 213 compared with the previous year, saving 6,454 yuan. 71, yuan, of which: the purchase of official vehicles decreased by 188, saving 2,36 yuan. 79, yuan;
the purchase of office equipment such as computers was reduced by 3,87 sets (pieces and sets), saving 1,722 yuan. 63 thousand yuan.
effectiveness and experience of asset management in government agencies and institutions Part II
Since its establishment in May last year, the county asset resource management service center has continuously improved the asset management system of administrative institutions in the county, improved the management level and achieved initial results in the management of state-owned assets through major measures such as asset inventory, system construction and standardizing asset disposal procedures.
*** Check the operating assets of 18.69 million yuan
It is understood that in order to comprehensively grasp the operating and idle assets of administrative institutions in the county, the center set up a clean-up working group in September last year to check the operating and idle assets of administrative institutions in the county. The inventory results show that as of September 23rd last year, there were 19 administrative institutions in the county, and 157 houses were inspected by * * * (32 of them were idle houses with an area of 16,321. 49 square meters), 96 cases of land (including 24 cases of idle land, covering an area of 231,865. 34 square meters), the township governments have identified 18 cases of operating assets, 91 cases of real estate (including 11 idle houses with an area of 3,819 square meters) and 43 cases of land (including 1 idle land with an area of 184,925). 5 square meters), 46 cases of other categories (including intangible assets, billboards, power stations, etc.), and the total income of the county's administrative institutions (including towns and villages) is 18,693,374 yuan.
"Through asset inventory, the total amount and structure of operating and idle assets of existing administrative institutions in the county are basically grasped, which provides real and reliable basic data for the establishment of asset management information system, promotes the rational and effective allocation, use and disposal of state-owned assets, and also provides decision-making basis for improving the use efficiency of existing assets." Li Xiulin, deputy director of the county finance bureau and director of the county asset and resource management service center, said.
Promulgating management measures to standardize asset disposal
According to reports, in order to improve the management level of state-owned assets of administrative institutions, the center has carried out a series of explorations, including formulating the Interim Measures for the Management of Operating and Idle Assets of Administrative Institutions in Longmen County and the Interim Measures for the Guarantee of County-level Non-tax Revenue and Self-raised Extra Personnel Funds in Longmen County, and mobilizing the enthusiasm of the units by implementing proportional sharing. In addition, standardized asset disposal procedures have been formulated, and assets are disposed of openly, fairly and fairly by relying on social intermediary institutions. Effective system construction and standardized asset disposal procedures have standardized the management of operating income of administrative institutions from the source, promoted the maximization of benefits of state-owned assets, and increased the revenue of county finance.
XXX said that a number of measures will be taken to strengthen the management of state-owned resources in administrative institutions. First, change the management mode of operating assets, from entrusting the original unit to decentralized management to centralized management, and give full play to the scale benefits of assets. Second, in terms of business methods, flexible and diverse business methods are adopted according to different assets, mainly by entrusting open lease, openly recruiting powerful and well-managed operators for the society, and implementing entrusted management and target management to ensure the steady growth of income. The third is to change the use of operating assets income and establish an asset maintenance fund system for administrative institutions to ensure the normal operation of administrative institutions and give full play to the benefits of assets. Fourth, further establish and improve asset allocation standards, incorporate new asset allocation into departmental budgets, form a working mechanism that effectively combines asset management with budget management and financial management, and provide institutional guarantee for building a resource-saving government, optimizing resource allocation and saving financial funds.
effectiveness and experience of asset management in government agencies and institutions Part III
In order to further strengthen the management of state-owned assets in administrative institutions, rationally allocate and improve the use efficiency of state-owned assets, and promote the refined, standardized, standardized and scientific construction of asset management. Since June last year, the Finance Bureau of Zhongshan City has organized 21 municipal administrative institutions in the city to carry out asset inventory. By adopting the method of establishing an information management system, combining unit self-examination with key spot checks, it has fully understood the asset stock of administrative institutions and achieved four results.
first, grasp the dynamic situation in an all-round way, laying a solid foundation for strengthening asset management. 11 categories of assets, such as general equipment, special equipment, transportation equipment, land and buildings, were investigated and counted. The data shows that the total value of movable property assets of administrative institutions in Zhongshan City is about 19. 9.3 billion yuan, including electronic products and communication equipment about 6. 9 million yuan, transportation equipment about 3. 8 million yuan, and the area of land and buildings is about 2 million square meters. Through the inventory, we have basically found out the assets of municipal administrative institutions, consolidated the foundation of state-owned assets management of administrative institutions, and provided substantive support for the basic management of financial work and grassroots construction.
the second is to highlight innovative methods and means to build a platform for promoting asset management reform. In order to ensure the accuracy and efficiency of asset inventory, the Municipal Finance Bureau has specially developed a real-time management platform for administrative assets that integrates the functions of registration, statistics, disposal and approval. All units can carry out real-time asset management and disposal operations in a unified mode, effectively standardize the management process of unit asset disposal by means of information technology, improve the unified examination and approval procedures, improve the efficiency and quality of asset management, and build a new platform for promoting the standardized, refined, scientific and standardized reform of asset management.
thirdly, effective management linkage was achieved, which further expanded the connotation of asset management. The basic data formed in the asset inventory provides a reliable audit basis for the budget compilation, asset management and government procurement of municipal administrative institutions, thus expanding the connotation and role of asset management, making it an important means to effectively control expenditures, and initially achieving a good interactive situation of combining asset management with budget management, asset management with financial management, and physical management with value management.
Fourth, we pay attention to finding existing problems, which further strengthens the awareness of asset management. For the problems in asset management of municipal administrative institutions exposed in the process of inventory, such as the existence of a large amount of assets in individual units, the low attention paid by individual departments to daily asset management, and the backward management methods, the municipal finance department adopts the method of quantitative evaluation, takes advantage of the opportunity of holding a summary meeting of inventory work, commends 26 units that have managed assets well, informs the existing problems, clarifies the rectification measures, clears the ideological burden and misunderstandings of asset management, and further strengthens them.