固定资产管理制度.docx

固定资产管理制度FixedAssetsManagementProcedure一、目的PUrPOSe为了加强固定资产的管理，掌握固定资产的构成与使用情况，确保公司财产不受损失，根据新企业会计准则和相关法津法规，特制定本制度。Thismethodisformulatedinordertostrengthenthemanagementoffixedassets,knowwellabouttheircompositionandusagesituation,andpreventZEE,spropertyfromloss,inaccordancewiththeNewEnterpriseAccountingStandardandrelevantregulations.二、适用范围Scope本制度适用于公司项下的所有固定资产管理。ThismethodisapplicabletoallfixedassetsofCom.三、固定资产定义Definition本制度所指固定资产是指公司所拥有的，满足以下两个条件之一的：Fixedassetsinthismethodrefertotheassetsownedbycompany,whichcanmeeteitherofthebelowconditions:1 .单位价值人民币2,000元以上且使用年限超过2年的其他与生产有关的设备、工具、器具，以及房屋及建筑物改良、机器设备、电子设备、运输工具：Equipment,appliancesandtoolsrelatedtoproduction,houses,leaseholdimprovement,machinery,electronicequipmentandmeansoftransport,whichhaveaunitvalueofmorethanRMB2,000andwithausefullifeofmorethantwoyears;2 .单位价值人民币2,000元以上且使用年限超过2年的不属于生产经营主要设备的物品，包括办公设备、电脑设备、家具用具。ItemsnotinthenatureofmajorequipmentswhichareusedforproductionandwhichhaveaunitvalueofmorethanRMB2,000andwithausefullifeofmorethantwoyears,includingofficeequipments,computersandfurnitureandfurnishings.四、固定资产管理Managementoffixedassets1. 分级管理：财务部、设施工程部、行政部，电脑部，资产使用部门各司其职，共同管理固定资产。各部门指定固定资产管理专员，设立固定资产管理台帐。Managementisassignedatdifferentlevels:FINACN,FACICN1ADMICN,INFOTECHCN,userdepartmentplayhisownroleandworktogetherwithconcerneddepttomanagefixedassets.Eachdepartmentshalldesignatesomeoneasfixedassetsspecialistandbuildupaccountstorecordfixedassets.2. 各部门的职责划分Responsibilityofeachdepartment为确保资产管理的连续性，使用部门应严格遵守指导保管好资产，各级部门的资产管理专员在工作变动或离职时，由人力资源部门通知财务部门对资产管理专员的监交。若有遗失或非正常原因损坏的，应追究相关人员及部门经理的责任，按修复成本或账面净值的20%赔偿(最高不超过5000元)。Toensurecontinuityofassetsmanagement,userdepartmentshallobeythismethodstrictlyandmanagefixedassetswell.HUMAResoCNshallnotifyFINACNtomonitorhisjobhandoverwhenafixedassetsspecialistchangeshisjoborresigns.Ifanyofthefixedassetsisdisappearedordamagedforabnormalreasons,relevantpersonandhisdepartmentmanagershallbeliableforsuchlossandpaycompensationatrepaircostor20%ofthenetbookvalueofthecompensation(notexceeding5000).2.1财务部门FlNACN2.1.1数据审查，资金控管；为已核准的资产购买合同建档；Auditrelateddata,controlcapitalexpenditure,andkeepitspurchasecontractsastherecordforthoseapprovedassets;2. 1.2固定资产新增、验收，大修、移转、盘盈盘亏、报废等相关单据审核与保管；Verifyandkeeptheinvoices,receiptsanddocumentsrelatedtoeachstep,e.g.thepurchase,verification,repair,transfer,gains/lossfromphysicalcountinganddisposal,etc;2.1.3资产建帐，每月提供固定资产清单给资产使用部门核对；Establishthecorrespondingaccountbooktorecordthoseassetsandprovidetheassetslisttotheuserdepartmentforcross-checkingonmonthlybasis;2.1.4统一编码，派发资产标签：Prepareassetcodeanddispatchtagstoconcerneddepts.;2.1.5组织盘点，每年至少一次盘点。Organizephysicalcountingoffixedassets,atleastonceayear.2.2资产管理协助部门：设施工程部，行政部及IT部.FACICN,ADMICNandINFOTECHCN;2.2.1指导资产的使用与维护；Provideguidanceonfixedassetsuseandmaintenance;2.2.2对使用部门固定资产的复盘，协助定期盘点。Second-roundcheckingonthefixedassets;assistaccountingdeptforperiodicphysicalchecking.2.3使用部门：指定专员，对本部门的资产帐目负责。Userdepartment:designatesomeoneasfixedassetsspecialistandresponsibleforthefixedassetsmanagement.2.3.1建立本部门的资产管理台帐；Tosetafixedassetcontrollisttorecordfixedassetsofeachdepartment：2.2.3固定资产的规格与使用说明、照片的保管：部门资产的归档与核对；Keepmanualsandpicturesoffixedassets,filingandcheckingtheinformationoffixedassetsforeachuserdepartment;2.3.2按要求为新设备粘贴标签，及时补上遗失、转入或损坏的标签；Tagthenewfixedassets;updatethetagstimelyforthoselostordamagedones;2.3.3本部门资产的请购、保管、保养；Applyforassetspurchase,keepandmaintainthefixedassetsofitsdepartment;2.3.4验收资产Userdeptneedtoworkwithconcerneddepts,tocheckthefixedassetsandacceptitifthequalityisok,otherwise,rejectitandreturntovendor;2.2.2资产盘盈盘亏报告与报废申请的提交：Preparegain/lossreportofphysicalcounting;submitdisposalapplicationformtotopmanagementteamforapproval;2.3.4资产预算编制，增加申请；Preparefixedassetsbudget;2.3.5配合资产的调配与盘点。Assistinallocationandphysicalauditoffixedassets2. 3.6指定固定资产专员,全权负责本部门固定资产,该专员的名字将会在AX系统中登记,任何固定资产专员的变更，离职都要报备财务，及便财务及时做出更新.AssignonepersonastheFAspecialistwhoW川fullyinchargethefixedassetmanagement,also,his/hernamewillbespecifiedinAxsystem.Anychange,resignationoftheFAspecialist,therelateddatamustsendtoFINACNsothatFINACNcanupdatethepersonalinformationinsystemtimelyandaccurately.五、固定资产预算采购验收流程Budget,purchaseandverificationworkflowonfixedassets5.1 年度固定资产预算(AnnUalbudgetonfixedassets)每年度终了,各部门根据实际使用状况,订单的预测情况,编制年度资产预算,财务汇总审核,交由管理层及集团总部审批.（资本支出预算表）Attheendofeachyear,everydeptneedtopreparetheannualcapitalexpenditurebudgetbasedontheactualspending,salesforecast,etc.Thebudgetwillbeverifiedbyfinanceteam,thentheCapexformwillbesubmittedtolocaltopmanagementteamandgroupforfinalapproval;5.2 日常固定资产申请(FiXedassetapplication)填写资本支出申请表,并做出相关业务分析,分析重点包括为何申请该项资本支出,有无预算,做该项资本支出是否可行,投资回收期等.(资本支出申请表)UserdeptneedtofilluptheCapexapplicationformandprovideabusinesscaseanalysis,theanalysisscopewillincludebelowaspects,e.g.budgetedornot?Businesscasefinancialanalysis,ROI,etc;(Capitalexpenditureapplicationform)5.3 管理层根据授权额度进行相应的审核.(固定资产审核权限表)Managementteamreviewandap