Introduction to the causes of idle assets and revitalization methods Introduction to the phenomenon of group impact and its causes

In recent years, by the accelerated process of industrialization, enterprises continue to increase equipment upgrading and transformation efforts, to achieve the double enhancement of production capacity and economic efficiency. However, in practice, due to production conditions, management system, management capacity and other factors, the enterprise "heavy investment, light management" phenomenon is more prominent, coupled with poor channels, poor measures, resulting in idle assets are not fully utilized. The author combined with the actual work of some knowledge.

One, the formation of idle assets

(a) scientific and technological progress

Scientific and technological progress, equipment replacement faster, the performance of traditional equipment does not meet the needs of production and development, the enterprise equipment renovation, updating, resulting in the original equipment and systems idle. Such as coal washing plant washing system renovation, coal mining machine update.

(ii) production process changes

In order to improve production efficiency and economic benefits, enterprises have changed the production process, resulting in supporting equipment, accessories idle. Such as hydraulic coal mining to synthesize machine coal mining, resulting in the original coal mining equipment idle.

(C) Changes in production environment

Subject to changes in the production environment, the company's original equipment is no longer suitable for operational needs. Such as the coal seam thinning or inclination increase, the enterprise update small synthesizer to improve operational efficiency, resulting in supporting large synthesizer and spare parts idle; water source heat pump system put into use, resulting in the original part of the boiler heating supporting system idle.

(D) management system, management tools and management capabilities

By the asset management system is not perfect or system implementation is not in place, the enterprise on asset management staffing shortage, backward management tools and management capabilities, the lack of tracking and evaluation assessment system, resulting in idle assets. Such as planning, procurement system implementation deviation; repair and waste system is not sound or lack of policy incentives; asset management tools are backward.

(E) insufficient policy support

Existing enterprise management system and related regulations, especially on the factory and mine assessment of the orientation and incentives are insufficient, it is difficult to fully grass-roots units to manage the enthusiasm of the assets, resulting in the factory and mining enterprise assets "fat" can not get "thinning "

The longer the time, the more accumulated, the more difficult to dispose of.

Two, idle assets on the impact of the enterprise

(a) the erosion of corporate profits

Idle assets need to occupy the site, the need to invest in manpower and financial resources for management, maintenance, the longer the time, the more the erosion of corporate profits. Not only is it difficult to truly reflect the business performance of the management of the enterprise, but it also affects the assessment of professional organizations on the fund-raising ability and profitability of the enterprise.

(2) Distortion of information on enterprise assets

Idle assets affect the quality of enterprise assets, and accounting "assets" deviate from the substance, resulting in enterprise assets "anxiety fat", can not objectively reflect the enterprise's asset operation status, may be This may affect the decision-making direction of shareholders, financial institutions, national tax authorities and other information users.

(C) There are tax-related risks

According to the provisions of Article 11 of the Enterprise Income Tax, "Fixed assets other than houses and buildings that have not been put into use shall not be deducted for depreciation", and the relevant books of the financial department of the enterprise have avoided the data on fixed assets that have not been put into use, but in reality, the enterprise does have fixed assets that have not been put into use, and it has not been put into use. There are fixed assets that have not been put into use, there is a certain risk of tax implications.

Three methods to revitalize idle assets

(A) Improve the asset management system, enhance asset management capabilities

Further strengthen the information base management, and constantly improve the equipment management system, especially for the idle assets in the value of the equipment is large, the enterprise should focus on the monitoring of the larger value of the equipment such as equipment loaded with intelligent bar code card. At the same time, the functional departments need to actively seek policy support, increase the investment in applied technology research, and gradually realize the standardization of asset management, systematization, dynamic, on-site supervision of the level of regularity, and thus enhance the ability to improve the management of assets and the use of efficiency.

(ii) the implementation of the repair of old, technical research policy guidance

Development of incentive policies to mobilize the majority of employees to actively act, to carry out idle, waste materials recycling and reuse work, and regularly organize the implementation of the backbone of the staff of technological innovation, project research activities, maximize the use of idle assets to solve the needs of production, reduce capital expenditures, and reduce the loss of disposal.

(C) the implementation of grass-roots district section contracting system

In the normal production of the premise of the enterprise, try to implement the asset district section contracting system, the realization of the consumption of assets and district section salary, corporate efficiency linked to the purchase, give full play to the majority of the staff's subjective initiative, to further enhance the efficiency of the use of assets, point to point to revitalize the unused assets gradually.

(D) Implementation of three-tier transfer center management

Establishment of plant and mine transfer center, secondary transfer center, and primary transfer center. Plant and mine transfer center, is responsible for plant and mine internal idle assets listed transfer, prompting the use of idle assets to the need of the workshop, the district section of the flow; secondary transfer center, is responsible for plant and mine idle and the value of the larger can continue to use, within the scope of the branch to transfer or transfer; first-class transfer center: in the premise of obtaining the relevant policy support for the existence of the second-class transfer center for the large-scale idle assets, transfer between subsidiaries. subsidiaries for transferring among them.

(E) Implementation of asset leasing center management

Factories, mines and companies will be idle assets to the asset leasing center escrow, the enterprise in the annual investment in the total scale of the premise of the control, the development of policies to guide the factories and mines through the internal leasing, optimize the efficiency of the configuration of idle assets, and effectively reduce the overall scale of the enterprise's investment, and achieve the effective configuration of idle assets.

(F) the implementation of external leasing or investment

factories, mines and companies to actively open up the social market, through leasing or equity in the way to achieve the reuse of idle assets, in order to reduce the cost of enterprise management, maintenance, to obtain compensation for economic benefits.

(VII) Implementation of foreign donations to obtain tax benefits

According to the Implementing Regulations on Enterprise Income Tax, enterprises are allowed to deduct public welfare donation expenditures incurred by them, not exceeding 12% of the annual total profit. Enterprises to repair usable assets, can be donated to the relevant enterprises, units, schools, to obtain tax benefits, to avoid idle assets, especially idle equipment has not yet reached the legal useful life of the greater loss of letting sell.

Practice has proved that the revitalization of idle assets is the basis of enterprise asset management, with long-term, continuity, systematic characteristics. Enterprises only clear asset status, build interactive mechanisms, optimize asset allocation, in order to gradually realize the orderly and effective flow of idle assets, in order to achieve results.