本文選題：固定資產(chǎn)　切入點(diǎn)：集中采購　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：本文以中國人民銀行L中心支行為例,深入、細(xì)致地剖析其采購、使用、報(bào)廢及核算整個(gè)過程的現(xiàn)狀、存在的問題,提出改進(jìn)思路措施。理論層面:目前人民銀行固定資產(chǎn)管理的理論依據(jù)主要是2006年起實(shí)施的《中國人民銀行會(huì)計(jì)基本制度》和《中國人民銀行固定資產(chǎn)管理辦法》、2004年直實(shí)施(2010年修改)的《中國人民銀行集中采購管理辦法》、2007年起實(shí)施的《中國人民銀行集中采購操作規(guī)程》。時(shí)間久遠(yuǎn),在國內(nèi)與2013年起實(shí)施的我國新《事業(yè)單位會(huì)計(jì)制度》及2014年起實(shí)施的我國新《行政單位會(huì)計(jì)制度》不相適應(yīng),也沒有完全融入在國際通用的內(nèi)部控制理論和固定資產(chǎn)全生命周期理論。提出按照2017年1月1日正式開始實(shí)施《政府會(huì)計(jì)準(zhǔn)則—基本準(zhǔn)則》改進(jìn)固定資產(chǎn)核算、管理系列思路。實(shí)際層面:按照人民銀行固定資產(chǎn)分類,提取L中支房屋及建筑物類、電子設(shè)備類、運(yùn)輸工具類、機(jī)械器具類、軟件資產(chǎn)類、其他財(cái)產(chǎn)類登記簿數(shù)據(jù),對照會(huì)計(jì)檔案分析固定資產(chǎn)取得、報(bào)廢、核算過程,深入保管使用部門了解固定資產(chǎn)狀態(tài),發(fā)現(xiàn)人民銀行固定資產(chǎn)管理中存在集中采購不及時(shí)、固定資產(chǎn)閑置、固定資產(chǎn)報(bào)廢難等問題,細(xì)致分析問題成因,一部分是由于歷史遺留導(dǎo)致的,如機(jī)構(gòu)分設(shè)及合并、房改等;另一部分是由于制度本身致使,如計(jì)提折舊、減值、凈產(chǎn)值的估計(jì)等問題。理論與實(shí)際相結(jié)合層面:針對L中支固定資產(chǎn)管理中存在的問題,結(jié)合相關(guān)理論和制度,提出合理分配采購權(quán)限、采購管理信息共享、完善固定資產(chǎn)核算體系、盤活固定資產(chǎn)等方面建議,能夠有效的提高固定資產(chǎn)使用效率、防止國有資產(chǎn)流失、保障國有資產(chǎn)保值增值,同時(shí)也能夠增強(qiáng)了央行會(huì)計(jì)信息質(zhì)量的可靠性與相關(guān)性、提高相關(guān)資產(chǎn)報(bào)告的會(huì)計(jì)信息質(zhì)量,為內(nèi)外部信息使用者提供有力的支持,真正發(fā)揮會(huì)計(jì)信息的參考決策作用。
[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.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.31

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本文編號(hào)：1669490