加强行政事业单位国有资产管理的思考

Consideration on Strengthening the State-owned Assets of Government Departments and State Institutions

针对当前行政事业单位在国有资产管理方面存在的问题,要克服重采购轻管理、重货币轻实物的思想,健全和完善一系列适合本单位国有资产管理的各项规章制度;建立国有资产损失追究制度,克服体制上的障碍;坚持实行"收支两条线"管理,按照政府非税收入管理的规定,将国有资产处置收入及时、足额上缴财政专户;改革现行的行政事业单位固定资产计价折旧制度,建立科学合理的固定资产计价体系,使固定资产账面价值与实际价值相符;在日常监管方面,充分发挥内部审计部门对国有资产的监督职能,建立健全科学合理的国有资产监督管理责任制。

Aimed at the existing problems in the state-owned assets of government departments and state institutions, we should rectify the concepts of value purchasing more than management, value monetary more than materials, perfect all kinds of regulations and systems suitable for the state-owned assets management of own departments, set up ascertainment system of state-owned assets loss, we should insist on the managements of income and expenditure, turn over state-owned assets handling incomes to the special finance account timely and enough, reform the current valuation depreciation mechanism of fixed assets, set up reasonable valuation system of fixed assets. In daily supervision aspect, we should give rein to supervision function of inner auditing to state-owned assets and set up scientific and reasonable supervision and management responsibility mechanism.