Research On Internal Control Of Fixed Assets Of Bureau H

Administrative units play an irreplaceable role in carrying out national administrative management,organizing economic and cultural construction and maintaining social and public order.The assets of administrative units are the material basis for each unit to play its own functions and an important guarantee for government agencies to provide social services.In order to better play the role of government agencies,improve the efficiency of the use of assets,and safeguard the interests of the whole people,the work of asset management should not be ignored.As the state attaches great importance to the management of state-owned assets,there are more and more researches on the asset management of administrative units.However,most of them put forward suggestions on the asset management of administrative units from the macro perspective of the state,and there are few researches combining the micro level with the actual situation of specific units.And the internal control research of most administrative units starts from the overall internal construction of the unit and rarely combines internal control with specific business management.Therefore,based on the previous research results,this paper combined internal control with real asset management for research,combined with the specific situation of bureau H,to optimize the internal control process of real asset management and put forward safeguard measures.In this paper,the integrated use of literature research,case analysis and field survey method,from the angle of the internal control bureau of H of the study on the fixed assets management case analysis: first,the paper simply introduces the research background and significance,and combed the related literature at home and abroad,then this case study involves the administrative units of assets,and internal control concepts related to make the administrative units.The third,fourth,and fifth chapter is the main part of the paper: the third chapter,first of all,this paper briefly introduces the basic situation of H bureau,including organization setup and asset related situation,focusing on H maritime safety administration of the present situation of the fixed assets management according to the acceptance of asset allocation,assets in account,use of assets,the inventory of assets and assets disposal of comb four links are analyzed respectively.Through the analysis in chapter 4,it can be seen that the main responsible departments of internal control of the existing five asset management links of bureau H are unclear;Incomplete process;Unclear approval level;Supervision is not in place and other problems,investigate the reasons,mainly because the early attention to asset management is not enough;Lack of scientific reward and punishment mechanism;Unclear division of authority and responsibility of each department;The independence of internal supervision is not strong.Chapter five,aiming at the existing problems,combined with the actual situation,optimized the process and proposed clear leadership responsibility.The system stipulates rights and responsibilities to ensure that there is evidence to follow;Give full play to the role of discipline inspection department safeguard measures.At last,this paper summarizes the prospect of the internal control of real assets management of administrative units in China.