企业内控规范 第二章 固定资产

1、Risk Control MatrixCompanyCompany：Branch:Process: Fixed AssetsProcess Index: CA-2ProcessNo.RiskPriority2.1-Fixed Asset AdditionR1未建立健全固定资产管理制度，可能造成资产管理环节与职责权限规范不明确，导致舞弊发生或影响资产管理效果、效率。Sound fixed assets managementsystems are not established. Assetmanagement chain and responsibilityand authority are n

2、ot clearly specified,and may lead to fraud or impact oneffects and efficiency of assetmanagement.HighR2固定资产购买、建造决策失误，可能造成企业资产损失或资源浪费。固定资产采购（包括供应商、价格、合同签订等）未经适当审批或超越授权审批，可能因重大差错、舞弊、欺诈而导致资产损失。Incorrect strategy of fixed assetsprocurement or construction may causeasset loss or resouce waste to theenter

3、prise. Improper approval orapproval beyond authority may causematerial mistake, fraud, swindle andasset loss.HighR3固定资产验收不当，可能导致企业资产损失或资产记录不准确Inspection and acceptance of fixedassets are not properly implemented,and may lead to asset loss or improperassets record.MediumR4固定资产采购的付款未经过恰当的审批Payment for

4、 fixed assets procurementare not properly authorized andapproved.MediumR5固定资产的取得未能真实、准确、完整地记录在正确的会计期间，导致财务报表的错报漏报。Fixed assets addtions are not truly,completely and accurately recorded inproper accounting period, and may leadto improper disclosure of financialstatements.High2.2- Fixed Assets Depreci

5、ationR6固定资产折旧政策不符合会计准则。Fixed assets depreciation policy doesnot meet accounting standards.HighR7折旧费用未能真实、准确、完整地记录在恰当的会计期间，导致财务报表的错报漏报。Fixed assets depreciation are not truly,completely and accurately recorded inproper accounting period, and may leadto improper disclosure of financialstatements.High2

6、.3-Fixed Asset DisposalR8固定资产处置方式不合理，可能造成企业经济损失。Fixed assets are not properly disposed,causing asset loss to the enterprise.HighR9固定资产处置会计处理和相关信息记录未能真实、完整、准确地记录于恰当的会计期间，可能导致企业财务报表的信息不准确。Disposal of fixed assets are notcompletely and accurately recorded inproper accounting period, and may leadto impr

7、oper disclosure of financialstatements.High2.4-Fixed Asset Physical ManagementR10固定资产操作不当、失修或维护过剩，可能造成资产使用效率低下、产品残次率高，甚至发生生产事故，或资源浪费。Improper use, seldom repair andmaintain of fiexed assets may lead tolow efficiency, high cripple rate,resource waste or even productionaccident.MediumR11固定资产登记内容不完整，可能

8、导致资产流失、资产信息失真、账实不符。Fixed assets information are notcompletely recorded, causing falseaccount of assets or assets loss.HighR12固定资产投保制度不健全，可能导致应投保资产未投保、索赔不力，不能有效防范资产损失风险。Sound fixed assets insurance systemsare not established. Insurancecoverage may be low, insurance claimmay be ineffective, and asets

9、loss maynot be prevented.MediumR13固定资产抵押制度不完善，可能导致抵押资产价值低估和资产流失。Sound fixed assets pledge systems arenot established. Pleged assets may beundervalued and may cause assetloss.HighR14固定资产调拨未经适当审批和记录，使得固定资产的责任部门不明，成本归集不清，导致财务报表的错报漏报Fixed assets are re-allocated with noproper approval and record.Respons

10、ible department and costcenter are not clarified, causingimproper disclosure of financialstatements.Medium2.5-Fixed Assets stocktakings and ImpairmentR15固定资产丢失、毁损等造成账实不符。Loss or damage of fixed assests causerecorded value differs from actualvalue.HighR16固定资产发生贬值，固定资产的记录未能真实反映其经济价值和状态，可能导致企业财务报表信息不准确

11、。Fixed assets recorded may not reallyreflect its fair value and status in caseof fixed assets value depreciation, andmay lead to improper disclosure offinancial statements.HighControlControl ObjectiveControl No.Article 15 An enterprise shall, in view of its developmentstrategy, fully utilize governm

12、ent policies relating toindependent innovations to continuously promote technicalupgrades of fixed assets and to dispose of out-datedequipments, in order to maintain technical advancement infixed assets and sustainable business developmentArticle 18 The enterprise shall reinforce the controls on fix

13、ed assetdisposal, specifically with a focus on related-partytransactions and disposal price in disposing of fixed assetsto avoid asset loss.Article 13 An enterprise shall strengthen the managementof buildings, machineries and all other fixed assets andplace emphasis on maintaining and enhancing the

14、fixedassets, in order to continuously improve the operationalefficiency of the fixed assets to optimum levels.Article 14 An enterprise shall establish detailed fixedasset listings, assign tag numbers to each item of the fixedassets, and prepare fixed asset tags which includeinformation such as sourc

15、es of supply, inspection andacceptance, places of use, responsible units andpersonnel, operation, maintenance, enhancement,depreciation, asset count, etc.The enterprise shall rigorously conduct daily maintenanceand major overhaul of fixed assets as planned, and conductregular repair and maintenance

16、of the fixed assets in orderto avoid unforeseen safety risks.The enterprise shall enhance the controls on the operationof key machineries of production lines by rigorouslyapplying operational procedures an operating-licensingsystem, and providing training for employees to help ensuresafety in the op

17、eration of machineries.Article 16 The enterprise shall, strictly follow the policy oftaking out insurance policies covering fixed assets. Fixedassets that need to be insured shall be insured in a timelymanner after being examined and approved in accordancewith the prescribed procedures.Article 17 An

18、 enterprise shall standardise themanagement of fixed asset collateral, specifying theprocedures and level of examination and approval authorityfor such collateral.When fixed assets are to be pledged, an application shallbe submitted by the relevant department and approval shallbe obtained from the r

19、elevant, authorised department orpersonnel. The fixed assets pledge procedures shall beexecuted by the asset management department.An enterprise shall strengthen the management of pledgedassets, establishing special asset lists to reasonablyassess their value.Article 18 An enterprise shall establish fixed assetchecking polici