Matters Needing Attention In Asset Supervision And Management

Loss accounting, bad debt reserve ratio, inventory valuation method, depreciation method of fixed assets, years and other important accounting policies.

The important accounting policies, such as the method of enterprise's loss verification, the ratio of the external reserve reserve, the inventory valuation method, the depreciation method of fixed assets, the age limit and so on, must be examined and approved by the special commissioners. The change of the financial management system must be changed before the end of the year, and the reasons and reasons for the change shall be reported to the government at the same level for approval.

In general, enterprises are not allowed to provide loan guarantees externally, and they are required to provide guarantees. The relevant enterprises should provide counter guarantee according to the guarantee law.

The amount of foreign guarantee should be submitted to the regulatory authority for the amount of the guarantee. The total amount of the guarantee exceeds 5% of the net assets. When the non-listed company exceeds 2% of its net assets, it shall obtain the consent of the regulatory body before the approval of the shareholders' meeting is approved. The listed company will be less than 5% of its net assets, and the non-listed company will decide if it has less than 2% of the net assets and report it to the regulatory body for the record.

All investment and project investment of wholly owned enterprises shall be submitted to the regulatory authority for approval. The absolute amount of listed companies exceeds 5% of net assets. The absolute investment of non-listed company exceeds 2% of the net assets. The foreign investment and project investment should be approved by the regulatory body before the shareholders' meeting is held. The company's net assets are below 5%, and non-listed company's investment in foreign investment and investment under 2% of net assets shall be decided by the board of directors of the enterprise and submitted to the regulatory body for record.

If a single investment of a holding company's non productive fixed assets exceeds 1 million yuan, it must obtain the consent of the regulatory body in advance.

Various enterprises

It is necessary to compile the investment profit and loss schedule according to the annual items, reflecting the gains or losses arising from the various investments made by the enterprises.

The net loss of fixed assets and current assets such as inventory losses, damage and scrapping shall occur in the course of production and operation of an enterprise. It should be based on the inventory records, the quality appraisal of technical units or the audit reports of the social intermediary organizations in different situations, and the opinions of the Department heads and the financial departments shall be submitted to the legal representatives and special commissioners of the enterprises.

Processing is included in the current profit and loss; wholly owned enterprises are also subject to examination and approval by the competent financial authorities when the final accounts are approved.

Supervise enterprises to handle fixed assets in a timely manner

Procedures.

The completed project that has been delivered but has not been completed and accepted shall be included in the value of the fixed assets according to the provisional assessment, and the depreciation shall be extracted according to the regulations.

The fixed assets that have been delivered as a whole will be accounted for in the fixed assets management of production and operation, whether or not they have completed the final accounts. The interest on loans and the profit and loss of foreign exchange must be included in the financial cost according to the provisions, and they should not be included in the cost of construction projects, nor should they be included in the cost of deferred and deferred assets.