State-owned assets of administrative institutions to implement a unified leadership, management, hierarchical responsibility, responsibility for the management of accountability. The administrative head of the unit is responsible for the overall leadership, the chief accountant or the person in charge of the business is responsible for the specific leadership. Property and material management department in the business by the financial accounting department supervision and guidance. Article 7 administrative institutions operating, managing and using state-owned assets, should be carefully protected, are not allowed to destroy, abandoned, and shall not be illegally disposed of, transferred. Article 8 For units and individuals who violate these Measures and subject state-owned assets to infringement or destruction, the state-owned assets management department has the right to request the relevant departments to pursue their administrative, economic or legal responsibilities. Chapter II Scope and Classification of State-owned Assets Article 9 The state-owned assets of administrative institutions include fixed assets, current assets and intangible assets, as well as materials and low-value consumables. Article 10 The fixed assets of an administrative institution refer to the property with a unit price of more than 200 yuan and a durability period of more than one year, which can be used independently, and the property with a unit price of less than 200 yuan but with a durability period of more than one year, which can be used independently in a large number of the same kind of property. Article 11 The fixed assets of administrative institutions shall be classified and managed according to their nature, use and items. The first-level classification of fixed assets is as follows:
1, houses and structures;
2, land and plants;
3, instruments and meters;
4, electromechanical equipment;
5, electronic equipment;
6, printing equipment;
7, sanitary and medical equipment;
8, cultural and sports equipment;
9, cultural and sports equipment. /p>
9, specimen models;
10, cultural relics and displays
11, books;
12, tools, gauges
13, furniture;
14, quilts and clothing utensils;
15, livestock;
16, office administration and living equipment;
17, transportation Transportation vehicles, boats, tractors.
The competent authorities can be classified according to the actual possession of fixed assets in the system, and according to their nature, purpose and specific items of equipment second and third level accounts for management and accounting. Article XII of the current assets of administrative institutions, generally refers to working capital, inventory items (commodities), work in progress, semi-finished products, finished goods and so on. Article 13 Intangible assets of administrative and public institutions refer to invention rights, patents, trademarks and copyrights. Article 14 The operating current assets and intangible assets of administrative institutions shall be accounted for and managed in accordance with relevant state regulations. Article 15 The materials and low-value consumables of the administrative institutions are metal, non-metal raw materials, fuels, reagents, as well as utensils, glassware, components, spare parts, experimental animals, etc., which are not enough for the standard of fixed assets and do not belong to the scope of materials. Article 16 Each unit should strengthen the materials, low value consumables procurement, storage, use and financial management, to prevent damage, deterioration, loss and waste. Valuable and scarce items should be centralized storage, regular checks. Chapter III Management Organization and its responsibilities Article 17 The management and use of state-owned assets of administrative institutions to implement a unified leadership, sub-port, hierarchical management and management and use of the principle of integration. Article 18 The competent department of administrative institutions, according to the management authority entrusted by the state-owned assets management department, comprehensive management, its responsibilities are:
(1) conscientiously implement the national laws, regulations and guidelines and policies on state-owned assets management;
(2) is responsible for the formulation of the system's management system, methods and rules, and supervise and inspect, and organize the implementation;
(C) is responsible for the transfer of state-owned assets within the scope of the prescribed authority, sell, report loss, scrapping and other approvals. Article 19 The financial institutions of administrative institutions shall, under the guidance of the state-owned assets management department and the competent department, exercise the specific management functions of the state-owned assets of the institution, and their duties are:
(1) responsible for the specific formulation and implementation of the management system, methods and rules of the state-owned assets;
(2) responsible for the management of the general ledger and the detailed account of the state-owned assets;
(3) responsible for Organize the cleaning, registration, summary and daily inspection and supervision of state-owned assets;
(4) Handle the relevant declaration procedures of state-owned assets, such as transferring, selling, reporting loss, scrapping, etc.
(5) Participate in the plan management of state-owned assets of the unit, and participate in the feasibility of major construction projects and the acquisition of large-scale equipment, as well as implement the audit and acceptance of the completed projects and the acquired equipment. And other work.