Policy: Notice on strengthening the management of fixed assets of administrative institutions

Cai Zi [2020] No. 97, relevant departments of the CPC Central Committee, ministries and commissions of the State Council, institutions directly under the State Council, the general office of the Standing Committee of the National People's Congress, the general office of the CPPCC National Committee, the Supreme People's court, the Supreme People's Procuratorate, the central committees of democratic parties, relevant people's organizations, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, the Finance Bureau of Xinjiang production and Construction Corps, and relevant centrally managed enterprises:

Fixed assets of administrative institutions (hereinafter referred to as fixed assets) are assets controlled by administrative institutions to meet the needs of their own business activities or other activities, with service life and unit value above the specified standards, and basically maintain the original material form in the process of use, including houses and structures, special equipment, general equipment, cultural relics and exhibits, books, archives, furniture, appliances Fittings, animals and plants, etc. Doing a good job in fixed assets management is of great significance for improving the overall level of state-owned assets management of administrative institutions, better serving and ensuring the performance of duties and career development of units. In order to implement the requirements of the CPC Central Committee and the State Council on "living a tight life", effectively revitalize and efficiently use fixed assets, and solve the prominent problems existing in the management of fixed assets, the relevant matters on strengthening the management of fixed assets are hereby notified as follows:

1. Implement management responsibilities and improve management system

（1） Clarify responsibilities. Financial departments at all levels should strengthen and implement the responsibilities of comprehensive management, strengthen the top-level design of fixed assets management, and clarify the requirements of fixed assets management. All departments shall earnestly perform their duties of supervision and management of fixed assets, establish and improve the management mechanism of fixed assets, and organize and implement all work of fixed assets management. Each unit shall bear the main responsibility for the management of fixed assets and assign the responsibility to each person. Users of fixed assets should take responsibility, take good care of and use fixed assets, and ensure the safe, complete and efficient use of fixed assets.

　

（2） Improve the system. Each department shall establish and improve the implementation measures or classification of fixed assets management according to the work needs and actual situation, formulate fixed assets management regulations, and further refine the management requirements. All units shall carefully check and make up for deficiencies in key links such as acceptance and registration of fixed assets, accounting and entry, receiving and handover, maintenance and storage, inventory, leasing and lending, foreign investment, recycling and disposal, performance management and so on, and clarify operating procedures to ensure clear process, standardized management and accountability.

（3） Strengthen internal control. All departments and units shall strengthen the control of key links such as the allocation, use and disposal of fixed assets in accordance with the code for internal control of administrative institutions (for Trial Implementation). Strengthen the communication and cooperation between the fixed assets management department and the government procurement, finance, personnel and other departments to form a joint management force.

2. Strengthen basic management to ensure clear family background

（4） Accounting and entry. All units shall strictly implement the requirements of the government accounting standards system, set up fixed assets account books according to the regulations, timely handle the increase and decrease of fixed assets, and regularly check with the fixed assets card to ensure that the account card is consistent. The construction in progress that has been put into use but has not yet completed the final accounts shall be transferred into fixed assets in time according to the regulations.

5） Registration management. Strengthen the card management of fixed assets, so that everything must be registered, registered to people, one thing and one card, without repetition and omission. For the fixed assets that are not fully covered by the warrant procedures but have been occupied, used and actually controlled for a long time, a fixed assets card shall be established and registered; The leased fixed assets shall be separately registered for future reference, and shall be well maintained and managed. The fixed assets card shall conform to the prescribed format, specify the basic information, financial information and use information of fixed assets, and update dynamically with the management of the whole life cycle of assets, and truthfully reflect it in the annual report of state-owned assets of administrative institutions.

（6） Inventory. Regularly check and count the fixed assets, at least once a year, fully grasp and truly reflect the quantity, value and use status of fixed assets, and ensure that the accounts are consistent and the accounts are consistent with the facts. For inventory surplus fixed assets, the asset value shall be reasonably determined in accordance with the provisions of the government accounting standards and systems, and shall be registered and recorded after being submitted for approval according to the authority. In case of inventory loss of fixed assets, the causes shall be found out and dealt with in a timely and standardized manner.

（7） Ownership management. Effectively manage the property rights of fixed assets, timely handle the ownership certificates of land, houses, vehicles and other fixed assets, and handle the change registration of warrants for asset changes to avoid unclear ownership. For fixed assets involving property rights disputes or unclear, the property rights relationship shall be clarified in accordance with the provisions on property rights management.

3. Standardize management behavior and improve management efficiency

（8） Strict allocation. All departments and units should truly implement the requirements of "living a tight life", reasonably put forward the allocation demand on the basis of finding out the stock of fixed assets, and the audit department should strictly control it. If the allocation of fixed assets can be solved by means of adjustment, recovery, lease and lending, in principle, it shall not be re purchased, constructed or leased. Those who purchase, construct or rent fixed assets shall strictly implement laws and regulations such as government procurement, and do a good job in the connection between the performance acceptance of government procurement and the entry of fixed assets. Allocate fixed assets in strict accordance with the specified standards. If there is no allocation standard, implement strict economy and reasonable allocation in combination with the needs of duty performance and career development of the unit. In principle, fixed assets shall not be leased or lent and newly allocated at the same time.

（9） Standardized use. It is necessary to strengthen the use and management of fixed assets. The fixed assets of administrative units mainly ensure the normal operation of organs, and the fixed assets of public institutions mainly support the development of undertakings. In principle, administrative units and public institutions shall not occupy fixed assets with each other, so as to ensure that the functions of fixed assets match the functions of units. The lease, lending and foreign investment of fixed assets shall strictly follow the management procedures. Implement the system of internal requisition and off-duty return of fixed assets. The receiver shall use and keep them properly, and report for repair in time in case of damage, so as to avoid idle waste or private use of public property. In case of post change, the asset transfer shall be handled in time according to the regulations, and the relevant procedures can be handled only after the transfer or return.

（10） Coordination and sharing. Actively promote the allocation and sharing of fixed assets within the unit, encourage asset allocation and sharing across departments, regions and levels, and improve the use efficiency of fixed assets. Colleges and universities, scientific research institutions and other institutions shall incorporate qualified scientific research facilities and scientific research instruments into major scientific research infrastructure and national network management platform of large scientific research instruments, take the opening and sharing of instruments as an important reference factor for the allocation of new assets, and promote open sharing and efficient utilization.

（11） Standardized disposal. Clarify the internal disposal procedures of fixed assets, perform the approval procedures in strict accordance with the specified authority, and dispose of fixed assets in time. For the long-term backlog of assets to be disposed of, the collective decision-making procedures shall be performed according to the "three important and one major" matters, and the assets shall be disposed within the specified authority, so as to effectively solve the problem of "difficult to write off". The disposal of fixed assets should be open, fair and equitable. The sale, transfer and transfer of fixed assets shall be subject to asset evaluation in accordance with laws and regulations. Those with large quantity or high value shall be disposed of through public means such as on-site trading and auction. For the disposal of assets that really do not have use value, public disposal through online auction and other means is encouraged. After deducting relevant taxes, assessment fees, auction commissions and other expenses, the disposal income shall be paid to the state treasury in time in accordance with the relevant provisions on the collection and management of Government Non tax income, and the management of "two lines of revenue and expenditure" shall be implemented.

4. Improve the accountability mechanism and strengthen supervision and inspection

（12） Liability for loss. All departments and units shall establish and improve the accountability mechanism for the loss of fixed assets and implement the liability for loss compensation. For the loss and damage of fixed assets caused by improper use and storage, the responsibility shall be determined according to the regulations, and the responsible person shall bear the corresponding responsibility.

（13） Performance management. Financial departments at all levels and all departments shall establish a performance management mechanism for the whole process of fixed assets, set specific performance indicators for the staffing of fixed assets management institutions, the consistency between accounts and reality, allocation efficiency, use effect, disposal, revenue management, information system construction and application, and implement tracking and effectiveness.

（14） Supervision and inspection. The financial departments at all levels, together with the competent departments, strengthen the supervision and inspection of fixed assets management. On the basis of strengthening daily supervision, they carry out supervision and inspection on whether the unit's fixed assets management system is perfect, whether the basic work is solid and whether the use is efficient, so as to enhance the effectiveness of supervision. Inform the administrative institutions whose fixed assets management is not in place; Those who deliberately conceal or damage state-owned assets in violation of laws and regulations, resulting in the loss of relevant state-owned assets in violation of laws and regulations, shall be investigated for responsibility.

All departments and units shall attach great importance to and effectively strengthen the management of fixed assets, implement management responsibilities, refine management requirements, standardize management behavior, and strengthen information technology support according to the spirit of this notice, so as to ensure the safety, integrity and efficient operation of fixed assets.

　　

treasury department

August 26, 2020

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http://zcgls.mof.gov.cn/zhengcefabu/202008/t20200831_3578022.htm?from=timeline#10006-weixin-1-52626-6b3bffd01fdde4900130bc5a2751b6d1