固定资产管理制度

1、固定资产管理制度Managerialsystemoffixedassets第一章SectionOne为了加强公司固定资产的管理，明确部门及员工的职责，现结合公司实际，特制定本制度。InordertoregulatethemanagementoffixedassetsofWSHLandconfirmdutyandresponsibilityofdepartmentsandstaffs,nowthinkoercompanysactualstatusandespeciallyconstitutethisfollowingsystem.1、固定资产标准：Thestandardoffixedassets

2、1.1固定资产是指公司生产经营中使用期在一年以上，单位价值在2000元以上，并在使用过程中保持原来物质形态的资产。Thefixedassetsmeanthattheassetswillbeusedbeyondoneyearandtheirunitvalueisbeyondtwothousandsandkeeporiginalphysicalformduringtheusingprocess.1.2除固定资产以外的物质资产，列入低值易耗品或物料的管理。Exceptforfixedassets,otherphysicalassetsaremanagedasthelowvalueandeasilyw

3、orn-outarticlesandmaterials.2、固定资产内容：Thecontentoffixedassets2.1土地；房屋及建筑物；机器设备；电子设备；运输设备；工具、器具；管理用具等。Land;Housesandbuildings;machines;electronicequipments;conveyanceequipments;toolsandinstruments;implementsofmanagement,etc.3、固定资产实物管理部门：Themanagerialdepartmentoffixedassets3.1人事总务部为公司固定资产管理部门；Thegenera

4、laffairsdepartmentisthemanagerialdepartmentoffixedassets.3.2人事总务部设置固定资产实物台帐及卡片；Thegeneralaffairsdepartmentsetsupthecardsanddetailaccountingbookoffixedassets.3.3人事总务部设专人负责对固定资产进行分类编号、购建、验收、保管、调拨、出售、报废、定期盘点等有关事项；Thegeneralaffairsdepartmentappointssomeonetoassort,code,purchase,construct,checkbeforeacce

5、ptance,safe-keep,allocation,sell,discard,stock-takeperiodically,etc.3.4人事总务部对每项固定资产的使用落实到人，并订立相关的使用、交接，丢失、损坏赔偿规定。Thegeneralaffairsdepartmentconfirmstheuserofeachfixedasset,andpreparestheregulationofusing,transferring,andcompensatingforlossanddamage.4、固定资产核算及价值管理部门：Accountingoffixedassetsandvaluablem

6、anagementdepartment:4.1财务部为公司固定资产的核算部门；Theaccountingdepartmentistheaccountingdepartmentoffixedassets.4.2财务部设置固定资产总帐及明细分类帐；Theaccountingdepartmentsetsupthegeneralledgerandsub-ledgeroffixedassets.4.3财务部负责对固定资产增减变动及时进行帐务处理；Theaccountingdepartmentisinchargeofaccountingtreatmentofincreaseanddecreaseoffix

7、edassetsintime.4.4人事总务部协助财务部每季进行一次固定资产盘点，做到帐实相符。每年必须至少一次全面盘点。应编制盘点记录表登记盘点结果。Theaccountingdepartmentassociateswiththegeneralaffairsdepartmenttostock-takefixedassetsonetimeintheeachquarterofayear.Itisnecessarytostock-takeallassetsatleastonetimeayear.Theresultofinventoryoughttoberecordedinstocktakingsh

8、eet.5、固定资产的购置：Purchasingoffixedassets5.1固定资产购置，由人事总务部统一购买(专用固定资产除外)；Purchasingoffixedassetsisperformedbythegeneralaffairsdepartment(exceptspecialfixedassets).5.2各部门填写请购单，送人事总务部汇总后报总经理批准；Everydepartmentshouldfillintheapplicationsheetofpurchasingandthensendthesesheetstothegeneralaffairsdepartmenttogat

9、her,afterwardssubmitthemtogeneralmanagerforapproval.5.3人事总务部安排专人负责采购，请购单应填写名称、规格、型号、性能、质量等资料以备采购及验收。Thegeneraldepartmentshouldarrangetheverypersontopurchase.Theapplicationsheetofpurchasingshouldbefilledinwithname,specification,type,capability,qualityetc.5.4依据经总经理批准的请购单到财务部门请款。Accordingtoapprovedappl

10、ication,applytotheaccountingdepartmentforpayment.6、固定资产转移、调拨：Transferringoffixedassets6.1固定资产在公司内部部门员工之间转移调拨，须到人事总务部办理固定资产转移登记；Thefixedassetstransferringamongstaffsincompanyoughtberegisteredbythegeneralaffairsdepartment.6.2人事总务部将固定资产转移登记情况书面通知财务部门，以便进行帐务处理。Thegeneralaffairsdepartmentshouldsubmitthet

11、ransferregistersheettotheaccountingdepartmentforaccountingtreatment.7、固定资产出售：Sellingoffixedassets7.1固定资产如需出售处理，人事总务部须申报出售处理固定资产的报告并列出明细表，注明出售处理原因，报总经理批准；Ifthefixedassetsneedbesold,thegeneralaffairsdepartmentshouldbringareporttoexplainthereasonandsubmitittogeneralmanagerforapproval.7.2财务部门根据总经理批准的固定资

12、产出售处理报告进行帐务处理，并开具发票及收款；Accordingtotheapprovedreportofsellingassets,theaccountingdepartmenttreatswithaccountingandissuestheinvoiceandcollectsmoney.7.3人事总务部依据财务开具的发票及收据办理发货手续。Thegeneralaffairsdepartmentdeliversgoodsaccordingtotheinvoiceandbillissuedbytheaccountingdepartment.8、固定资产报废：Discardingoffixeda

13、ssets8.1固定资产报废，由人事总务部会同相关技术人员检测后提出报废申请报告，送总经理批准；Asfordiscardingoffixedassets,thegeneralaffairsdepartmentassociateswithotherrelativeclerksoftechnologydepartmenttotest,thenbringareporttoexplaintheresultandreason,afterwardssubmitsittogeneralmangerforapproval.8.2财务部门依据总经理批准的固定资产报废申请报告进行财务帐务处理；Accordingt

14、otheapprovedreportofdiscarding,theaccountingdepartmentdoestheaccountingtreatment.8.3人事总务部负责进行实物处理。Thegeneralaffairsdepartmentisinchargeofthetreatmentofphysicalassets9、固定资产盘盈、盘亏：Stocktakinggainorlossoffixedassets9.1固定资产盘盈、盘亏由人事总务部按季盘点后提出固定资产盘盈、盘亏报告，并会同财务部门核查落实后，报总经理审批；Ifithappened,thegeneralaffairsde

15、partmentshouldprepareareportforstocktakinggainorlossreportafterstocktaking.Theaccountingdepartmentshouldconfirmthecircumstances,afterwardssubmitsthereporttogeneralmanagerforapproval.9.2财务部门依据总经理批准的固定资产盘盈、盘亏报告进行帐务处理。Theaccountingdepartmentdoesaccountingtreatmentaccordingtotheapprovedreport.10、固定资产要按规

16、定严格管理、定期维护保养，未经公司总经理批准不得外借。Thefixedassetsneedbemaintainedandtookgoodcareof.Lendingisforbiddenwithouttheapprovalofgeneralmanager.11、财务部门每月末按各类固定资产规定的使用年限，折旧率计算固定资产折旧，列入有关的成本费用核算。Theaccountingdepartmentcalculatesdepreciationoffixedassetsaccordingtostateddurableyearsanddepreciationrateofallmanneroffixe

17、dassetsattheendofeverymonth.12、对严格执行本制度的部门和个人，在工作中取得显著成绩的公司给予表彰和奖励；Thedepartmentorsomeonewhoperformsthissystemstrictlyandobtainsachievementwillbegivenpraiseandrewarded.13、对违反本制度的部门和个人，由公司根据情节轻重给予通报批评和经济处罚。Thedepartmentorsomeonewhodisobeythissystemwillbecriticizedandpunishedaccordingtotheeffectofdama

18、gement.14、本制度由财务部制定并负责解释。Thissystemisconstitutedandexplainedbytheaccountingdepartment.-Vr.第二章SectionTwo凡有关固定资产的分类编号、添置改良、验收、保管、调拨、出售、报废、盘点等手续，悉依本办法处理。Laydownthissystemtotransactthoseincludingassorting,numbering,purchasing,mending,checkingbeforeacceptance,safekeeping,allocation,selling,discard,invent

19、ory,etc.1、财务部为本公司固定资产总管理单位，负责统一编号、资产调配，并责成各企业部对其资产作妥当的管理。Theaccountingdepartmentisthegeneralmanagerialdepartmentoffixedassets,isinchargeofassortingandallocation,andcanaskotherdepartmentstotakeagooduseoftheirassets.2、财务部除于总分类账设统驭科目外，并应设置固定资产分类账，记载各项资产的价值，部门各级主管负责各该部门固定资产的管理工作。Besidesgeneralledger,the

20、accountingdepartmentsetsupsub-ledgertorecordthevalueofallfixedassets.Thedepartmentheadsofvariousstepsoughttotakegoodmanagementoffixedassetsoftheirowndepartments.3、编号：固定资产编号目录由财务部编印分发各部门，新购的固定资产由财务部编号后填入“固定资产验收单”内。Thecodingindexoffixedassetsarecompiledandprintedbytheaccountingdepartmentandaredistribu

21、tedtoeachdepartment.Newpurchasedfixedassetswillbecodedbytheaccountingdepartment,andthenberecordedinfixedassetscard.4、添置：固定资产的请购由请购部门填请购单，先送人事总务部查核无法调配时，再按权责规定呈核后交采购人员实施采购。Asforpurchasingoffixedassets,applicationsheetofpurchasingshouldbefilledin.Itisfirstlyhandedovertothegeneralaffairsdepartmentforch

22、ecking.Iftheycannotbeallocated,theapplicationshouldbeapprovedbyregulationsofdutyandthenhandedtopurchasertodopurchasing.4.1、请购单上应详填中英文名称、规格、型别、性能、质量等资料，以备采购及验收的依据。ThepurchaseapplicationsheetshouldbefilledinwithChinese-Englishname,specification,type,capability,qualityetcastheevidenceofpurchasingandche

23、cking.4.2、各部门除依年度经营计划编列扩充预算外，因特殊需要的添购，应说明其添购的效益。Exceptforthepurchasinginbudget,purchasingforspecialnecessaryshouldbeexplainedtheprofitsofpurchasing.4.3、自制应先与制造部门议定价格，按权责规定呈核后制造，制造按成本转账，如有差价则作内部损益处理。Asforself-madeassets,consultwiththemanufacturedepartmentaboutthepriceofself-madeassets,andproduceitaft

24、erbeenapproved.Recordthecostofmanufactureaccordingtoagreementprice.Ifthereisdifferencebetweenthecostandprice,itwillberecordedininnerprofitorloss.4.4、固定资产使用部门应随时注意保养并善尽保管之责，至于改良其增加资产效能在二年以上者，应填“固定资产（改良）验收单”（格式及填单规定另订）并入原固定资产余额内计Thedepartmentswhichusefixedassetsoughttotakegoodcareofitsownassets.Asfort

25、heamendingwhichcanbringprofitsbeyondtwoyears,a“fixedassetsmendsheet”shouldbefilledinandadditsvaluetofixedassetscost.5、验收及保管：请购的固定资产到公司，或自制完工，由使用单位验收并填“固定资产验收单连同发票及请购核准文件由财务部编制传票付款或转账后存查。Thefixedassetsofpurchasearrivedatcompanyortheassetsofself-madeweremadecompletely,thereceivingnotesshouldbefilledin

26、,togetherwithinvoiceandapprovalsheetofpurchaseshouldbehandedovertotheaccountingdepartmentforpaymentandentryaccount.5.1、凡经验收合格及财务部编妥号的固定资产，使用单位应即以标签将编号印记于该项固定资产上。Thecodedfixedassetsshouldbemarkedonwithlabel.6、调拨：各部门间固定资产的调拨，应填“固定资产调拨单”。Thefixedassetsistransferredamongdepartments,a“fixedassetstransfersheet”shouldbefilledin.6.1、固定资产外借，必须签写借条。Theduebillmustbewrittenandsignedforlendingfixedassets.7、出售及报废：固定资产损耗无法修理，或修理不合经济原则，以及废弃不用的固定资产，应填“固定资产报废出售单”，拟具处理意见送财务部，经呈总经理核准后，实物由总务部门负责处理。Asforthosefixe