中国人民银行L市中心支行固定资产管理的问题研究

发布时间：2018-03-26 20:31

本文选题：固定资产　切入点：集中采购　出处：《吉林财经大学》2017年硕士论文

【摘要】：本文以中国人民银行L中心支行为例,深入、细致地剖析其采购、使用、报废及核算整个过程的现状、存在的问题,提出改进思路措施。理论层面:目前人民银行固定资产管理的理论依据主要是2006年起实施的《中国人民银行会计基本制度》和《中国人民银行固定资产管理办法》、2004年直实施(2010年修改)的《中国人民银行集中采购管理办法》、2007年起实施的《中国人民银行集中采购操作规程》。时间久远,在国内与2013年起实施的我国新《事业单位会计制度》及2014年起实施的我国新《行政单位会计制度》不相适应,也没有完全融入在国际通用的内部控制理论和固定资产全生命周期理论。提出按照2017年1月1日正式开始实施《政府会计准则—基本准则》改进固定资产核算、管理系列思路。实际层面:按照人民银行固定资产分类,提取L中支房屋及建筑物类、电子设备类、运输工具类、机械器具类、软件资产类、其他财产类登记簿数据,对照会计档案分析固定资产取得、报废、核算过程,深入保管使用部门了解固定资产状态,发现人民银行固定资产管理中存在集中采购不及时、固定资产闲置、固定资产报废难等问题,细致分析问题成因,一部分是由于历史遗留导致的,如机构分设及合并、房改等;另一部分是由于制度本身致使,如计提折旧、减值、净产值的估计等问题。理论与实际相结合层面:针对L中支固定资产管理中存在的问题,结合相关理论和制度,提出合理分配采购权限、采购管理信息共享、完善固定资产核算体系、盘活固定资产等方面建议,能够有效的提高固定资产使用效率、防止国有资产流失、保障国有资产保值增值,同时也能够增强了央行会计信息质量的可靠性与相关性、提高相关资产报告的会计信息质量,为内外部信息使用者提供有力的支持,真正发挥会计信息的参考决策作用。
[Abstract]:Taking the L central branch of the people's Bank of China as an example, this paper analyzes the current situation and existing problems of the whole process of purchasing, using, scrapping and accounting in depth and meticulously. The theoretical basis of the management of fixed assets of the people's Bank of China is the basic Accounting system of the people's Bank of China and the measures for the Management of fixed assets of the people's Bank of China since 2006. The measures for centralized Procurement Management of the people's Bank of China implemented directly in 2004 (revised in 2010), and the procedures for centralized Procurement of the people's Bank of China in 2007. The new "Institution Accounting system" implemented in China in 2013 and the new "Administrative Unit Accounting system" implemented in China in 2014 are not suitable. It is also not fully integrated into the theory of internal control and the whole life cycle theory of fixed assets, which is commonly used internationally. It is proposed that the government accounting standards-basic standards be formally implemented to improve the accounting of fixed assets in accordance with January 1, 2017. Management series. Practical aspects: according to the classification of fixed assets of the people's Bank of the people's Bank of China, the extraction of L in the housing and building class, electronic equipment class, transport equipment class, machinery and equipment class, software assets class, other property class register data, Comparing with the accounting records, the paper analyzes the process of obtaining, scrapping and accounting of fixed assets, and deeply preserves and uses departments to understand the state of fixed assets, and finds that centralized procurement is not timely and fixed assets are idle in the management of fixed assets of people's Bank of China. The causes of such problems as the abandonment of fixed assets are analyzed in detail, partly because of the legacy of history, such as the division and consolidation of institutions, housing reform, etc., and partly because of the system itself, such as depreciation, impairment, etc. Combining theory with practice: aiming at the problems existing in the management of fixed assets in L, combining with relevant theories and systems, this paper puts forward the reasonable allocation of purchasing authority and the sharing of purchasing management information. Improving the fixed assets accounting system and activating the fixed assets can effectively improve the efficiency of the use of fixed assets, prevent the loss of state-owned assets, and ensure the preservation and appreciation of state-owned assets. At the same time, it can also enhance the reliability and relevance of the central bank's accounting information quality, improve the accounting information quality of the related asset reports, provide powerful support for the users of internal and external information, and give full play to the reference and decision-making role of the accounting information.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.31

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