《Administrative institutions should regulate the disposal of state-owned assets management behavior（行政机构应规范国有资产处置管理行为）》由会员分享，可在线阅读，更多相关《Administrative institutions should regulate the disposal of state-owned assets management behavior（行政机构应规范国有资产处置管理行为）（10页珍藏版）》请在金锄头文库上搜索。
1、1Administrative institutions should regulate the disposal of state-owned assets management behaviorThe administrative institutions fixed assets management is required and occupied the state-owned assets administrative work or business activities in the implementation of the ongoing management and ac
2、counting. Disposal of state-owned assets of administrative institutions is the administrative institutions of their possession, and use of state-owned assets an act of transfer of property rights and the cancellation of property rights, including unpaid tune out, sold, scrapped, reported losses. Aud
3、it of administrative institutions has been the implementation of laws and regulations of the state-owned asset management and disposal activities of state-owned assets, disposal income into the policy situation as audit highlights the implementation of government non-tax, to standardize the administ
4、rative institutions of state-owned assets management, to protect the safety and integrity of the state-owned assets 2classified as audit objectives. by the audit found that the city part of the administrative institutions there needs to be corrected in the disposal of state-owned assets management a
5、ctivities to improve and perfect place. , There is not clear (a state-owned assets accounting, account books, account does not deserve. The financial sector fails to set the breakdown of fixed assets, a schedule of fixed assets and the asset management department of accounting statements reflect inc
6、onsistent asset management sector data is inconsistent with the actual audit had found office space area of a unit of account table reflect a difference of more than 10,000 square meters with the actual accounting office main building Some units account only part of its ancillary facilities and othe
7、r places many quarters, facade rooms assets flow off the books, and some are also not recorded in the asset management sector. (B asset management is not in place. 1, the real estate property is not clear, the subordinate units gratuitous occupied assets. Some units allocated to the respective units
8、 of long-3term use without compensation in the case failed to fulfill the corresponding legal procedures. Recovery of state-owned assets is not timely. The end of the restructuring work of subordinate units and institutions, no recovery of state-owned assets in a timely manner in accordance with the
9、 regulations. 3, the unauthorized disposal of state-owned assets. Unauthorized disposal of state-owned assets without the permission of the fiscal, the state-owned assets management department small vehicles to the old, big to sell land and outside the unit cooperation and common development and con
10、struction of new office space, staff dormitory, the gains are not turned over to finance, in addition to the make up units The lack of public funding, but also for the issuance of employee housing subsidies and welfare costs. 4, the state-owned units and associated self-boundaries are not clear, the
11、re are individual occupation of state-owned assets phenomenon. Some units funded the establishment of the economic entity registered by the industrial and commercial sector, and then to reduce the tax cost to 4change the self, the individual companies related personnel costs expensed by the unit, bu
12、t the use of state resources. Gains failure to income ratio of administrative expenses paid, not in the state-owned units The units carrying amounts reflect the individual units should share the cost. Links to free papers Download Center http:/(Three illegal “small treasuries” phenomenon still occur
13、s. 1 will be charged on the rental income of off-the-books accounts, mainly used for payment of the cost of employee benefits. 2, will be charged to matter to offset the cost of the physical assets of the off-balance sheet accounting, management was not standardized. The charge units outside a unit
14、discount to offset the cost of the physical assets of more than 200 million uninvoiced income paper supplier without obtaining compliance bills itself evade supervision of financial, tax, also facilitate other units of Fiscal Evasion with respect to Taxes on Income paragraph. 5(Four non-tax income o
15、r sit into the phenomenon is more common. The sale will be made in fixed assets, rental income is not turned over to the Treasury, nor credited “business income” correct accounting, but are included in the current funds from directly charged to the employee benefits costs and make up for office expe
16、nses part. (Five internal management is not strict, poor management bills related business information provided is not complete, or not complete income is difficult to identify. The sale of state-owned assets, the rental agreement, the state-owned resources provide compensation for the use of revenue contracts incomplete, outsourcing triple single receipt to receive rental income from state-owned assets, and bills purchased, requisitioned procedures unsound. Sec
