In recent years, affected by the acceleration of industrialization, enterprises have continuously stepped up the upgrading of equipment, achieving a double improvement in production capacity and economic benefits. However, in actual work, due to factors such as production conditions, management system and management ability, the phenomenon of "emphasizing investment but neglecting management" is more prominent, and idle assets are not fully utilized due to poor channels and ineffective measures. The author talks about some understandings in combination with practical work.

I. Reasons for the formation of idle assets

(A) scientific and technological progress

Influenced by the progress of science and technology, the equipment is updated quickly, and the performance of traditional equipment can no longer meet the needs of production development. The enterprise reformed and updated the equipment, resulting in the original equipment and system being idle. Such as the transformation of coal preparation system and the renewal of shearer.

(B) changes in the production process

In order to improve production efficiency and economic benefits, enterprises have changed their production technology, resulting in idle supporting equipment and accessories. If hydraulic coal mining is changed to fully mechanized coal mining, the original supporting equipment for coal mining will be idle.

(3) changes in the production environment

Due to the change of production environment, the original equipment of the enterprise has not met the business needs. If the coal seam becomes thinner or the dip angle increases, the enterprise will update the small comprehensive shaft to improve the work efficiency, resulting in idle supporting large comprehensive shaft and accessories; The water source heat pump system is put into use, which makes some original boiler heating supporting systems idle.

(four) management system, management tools and management ability.

Affected by the imperfect asset management system or inadequate implementation of the system, the lack of asset management personnel, backward management methods and insufficient management ability, and the lack of tracking evaluation and assessment system, assets are in an idle state. For example, the implementation deviation of the planned procurement system; The system of repairing the old and using the waste is imperfect or lacks policy incentives; Backward asset management methods and so on.

Insufficient policy support.

The existing enterprise management system and related rules and regulations, especially the lack of guidance and incentives for the assessment of factories and mines, are difficult to fully motivate grass-roots units to manage assets, resulting in the "puffiness" of factory and mine assets not being "slimmed down". The longer it takes, the more it accumulates, and the more difficult it is to dispose of.

Second, the impact of idle assets on enterprises

(A) the erosion of corporate profits

Idle assets need to occupy space and invest human and financial resources in management and maintenance. The longer it takes, the more it will erode the profits of enterprises. It is not only difficult to truly reflect the business performance of enterprise management, but also affects the evaluation of borrowing capacity and profitability by professional institutions.

(B) Enterprise assets information distortion

Idle assets affect the quality of enterprise assets, deviate from the essence of accounting "assets", cause enterprise assets to "overweight", can not objectively reflect the operation status of enterprise assets, and may affect the decision-making direction of information users such as shareholders, financial institutions and national finance and taxation departments.

(3) The enterprise has tax-related risks.

According to Article 11 of the enterprise income tax, "unused fixed assets other than houses and buildings shall not be deducted for depreciation", the relevant account books of the enterprise finance department evade the data of unused fixed assets. However, in reality, enterprises do have unused fixed assets and there are certain tax-related risks.

Third, ways to revitalize idle assets.

(1) Improve the asset management system and enhance the asset management capability.

Further strengthen the basic management of information, and constantly improve the equipment management system, especially for idle assets with large equipment value, enterprises should focus on monitoring, such as providing smart barcode cards for equipment with large value. At the same time, functional departments should actively strive for policy support, increase investment in applied technology research, gradually realize standardization, systematization and dynamics of asset management, and conduct regular on-site inspections to improve asset management ability and efficiency.

(two) the implementation of old recycling, technical research policy guidance.

Formulate incentive policies, mobilize employees to take active actions, recycle idle and waste materials, regularly organize key personnel to carry out technological innovation and project research activities, maximize the use of idle assets to solve production needs, reduce capital expenditures and reduce disposal losses.

(three) the implementation of grass-roots business contract system.

Under the premise of not affecting the normal production of enterprises, try to implement the contract use system of assets in the area, realize the link between asset consumption and salary and enterprise benefits in the area, give full play to the subjective initiative of employees, further improve the efficiency of asset use, and gradually revitalize idle assets from point to point.

(four) the implementation of three-level dispensing center management.

Set up factory and mine adjustment centers, secondary adjustment centers and primary adjustment centers. The adjustment center of factories and mines is responsible for the listing adjustment of idle assets in factories and mines, and promotes the flow of available idle assets to workshops and areas in need; Secondary adjustment center, responsible for adjusting or distributing idle, valuable and sustainable factories and mines; First-level adjustment center: With the support of relevant policies, a large number of idle assets in the second-level adjustment center are adjusted among its subsidiaries.

(five) the implementation of asset leasing center management.

Factories, mines and companies entrust idle assets to the asset leasing center for escrow. Under the premise of controlling the total annual investment scale, enterprises should formulate policies to guide factories and mines to optimize the allocation efficiency of idle assets through internal leasing, effectively reduce the overall investment scale of enterprises and realize the effective allocation of idle assets.

(six) the implementation of foreign leasing or investment.

Factories, mines and companies actively explore the social market and reuse idle assets by leasing or pricing shares, so as to reduce the management and maintenance costs of enterprises and obtain economic benefits compensation.

(seven) the implementation of foreign donations to obtain tax incentives.

According to the "Regulations on the Implementation of Enterprise Income Tax", the part of the public welfare donation expenditure incurred by an enterprise that does not exceed 12% of the total annual profit is allowed to be deducted. Enterprises can donate the repaired usable assets to relevant enterprises, units and schools, and get tax incentives to avoid the loss of idle assets, especially idle equipment that has not reached the legal service life.

Practice has proved that revitalizing idle assets is the basic work of enterprise asset management, which has the characteristics of long-term, continuity and systematicness. Only by sorting out the asset status, building an interactive mechanism and optimizing asset allocation can enterprises gradually realize the orderly and effective flow of idle assets and achieve practical results.