Chapter I General Principles
Article 1 In order to strengthen the management of fixed assets of the school, improve the efficiency of the use of fixed assets, to ensure the safety and integrity of the assets, and to promote the healthy development of the school's various undertakings, in accordance with the "xxx School Fixed Asset Management Measures", "xxx University Interim Measures for the Management of State-owned Assets" as well as the relevant provisions of the state, in conjunction with the actual situation of the university, to formulate the present measures.
The second fixed assets refers to the use of more than one year, general equipment unit value of more than 500 yuan, special equipment unit value of more than 800 yuan, and in the use of the process of basically maintaining the original material form of the assets, including housing and buildings, special equipment, general equipment, cultural relics and exhibits, books and other fixed assets. The unit value does not reach the required standard, but the durability of a large number of similar materials for more than one year as fixed assets management.
The equipment and appliances that do not meet the standards set forth in this method are managed as low-value consumables.
The fixed assets purchased by each logistic operation service center, independent accounting unincorporated units and entities are fixed assets of the university, and are registered and managed as fixed assets in accordance with these regulations.
Article 3 The main contents of fixed asset management are: fixed asset scope, classification and unit price determination; fixed asset increase, use, maintenance and disposal; fixed asset inventory; fixed asset account management.
Article IV of the main tasks of fixed asset management is: to improve the management system; improve the rules and regulations; mapping the property situation, clarify the property rights relationship; the establishment of a scientific operation mechanism; rational allocation of fixed assets; to ensure that the fixed assets are safe, complete and intact. Article 5 The school of fixed assets to implement unified leadership, management, hierarchical responsibility, responsibility for the management system. By the school state-owned assets management leading group organization and leadership. Its main management department for the financial department of state-owned assets management office (referred to as "state-owned assets office"). The State-owned Assets Office of the school's fixed assets to implement unified supervision and management. Its main responsibilities are as follows:
(a) to formulate the school's fixed asset management methods and related systems;
(b) the use of modern information technology management of fixed assets. Establish the use of "fixed asset management system in higher education", and ensure the safe operation and normal maintenance of the system, responsible for the financial audit of the disposal of fixed assets and data backup;
(3) Participate in the demonstration, bidding, purchasing and acceptance of the acquisition of large, precision instruments and equipment and bulk materials, large-scale repairs and capital projects;
(4) Register the general ledger of fixed assets. (d) registering the general ledger of fixed assets and reconciling the total amount of assets with the financial books of the school on a monthly basis;
(e) reviewing and approving the procedures of transferring, disposing and leasing out fixed assets;
(f) organizing the school's fixed asset inventory and statistics;
(g) supervising and checking the management, maintenance and use of fixed assets.
Article 6 The Laboratory Equipment Management Department, Logistics Management Department and Library are the fixed assets management departments of the university. Fixed assets are managed according to categories:
(1) Laboratory Equipment Management Division is responsible for the management of instruments and meters, electromechanical equipment, electronic equipment, health and medical equipment, printing equipment, specimen models, cultural relics and displays, cultural and sports equipment, administrative and office equipment, tools, gauges and utensils of fixed assets.
(2) Logistics Management Division is responsible for housing and structures, land plants, furniture, quilted clothing and equipment class of fixed assets.
(3) The Library is responsible for the management of fixed assets in the category of books and materials (including books and materials purchased by departments and individuals at public expense) of the university.
The management department is responsible for the specific management of assets according to the scope of the division. Its main responsibilities are as follows:
(1) according to the university's fixed asset management system, the development of specific business management norms, standards and related systems;
(2) the use of "× × × University Fixed Asset Management System", and in accordance with the system's set of permissions and procedures for the standardized performance of their duties, to ensure that the system's safe operation, and is responsible for the increase or decrease of fixed assets change in disposal of the focal point of the audit work;
(c) participate in feasibility studies and bidding, procurement activities, and is responsible for the organization of acceptance;
(d) organization of fixed assets under the management of the inventory, maintenance and statistics, etc.;
(e) put forward proposals for the transfer of fixed assets, configuration and according to the approval of the implementation of the organization;
(f) according to the use of departmental applications, the organization of fixed assets scrapping, reporting loss (f) Organize the technical appraisal of fixed assets according to the application of using departments, put forward processing opinions, and submit them to the Office of State-owned Assets Management for approval;
(g) Check and guide the management of fixed assets of the using departments.
Article 7 The fixed assets department is responsible for the day-to-day management of the fixed assets in its possession and use, and is equipped with full-time (or part-time) asset management personnel. Its main responsibilities are:
(a) the correct use of "× × University Fixed Asset Management System", according to the system authorization specifications for the performance of duties, and to ensure the safe operation of the system, is responsible for the unit of fixed assets increase or decrease in changes in the disposal of the system entry and registration work;
(b) in strict accordance with the requirements of the school's fixed asset management system, the development of the unit's fixed asset management system for the use of management, management and use of the unit's fixed assets. Manage and use the fixed assets of the unit;
(3) register the relevant fixed asset accounts and establish fixed asset use cards;
(4) keep and maintain the fixed assets;
(5) submit applications for the disposal of fixed assets, and be responsible for organizing or taking part in the disposal of fixed assets. Article 9 Classification of fixed assets of the school. The fixed assets of the school are accounted for in accordance with the requirements of the accounting system of colleges and universities, and accounting accounts are set up in accordance with the following six categories:
(i) houses, buildings and ancillary facilities;
(ii) special equipment;
(iii) general equipment;
(iv) cultural relics and displays;
(v) books;
(vi) other fixed assets.
Set up ledgers according to the following sixteen categories to manage fixed assets through the fixed asset management system.
(i) buildings and structures;
(ii) land;
(iii) instruments;
(iv) electromechanical equipment;
(v) electronic equipment;
(vi) printing equipment;
(vii) sanitary and medical equipment;
(viii) cultural and sports equipment;
( (ix) specimen models;
(x) cultural relics and displays;
(xi) books;
(xii) tools, gauges and utensils;
(xiii) furniture;
(xiv) administrative office equipment;
(xv) quilts and clothing equipment;
(xvi) livestock. Article 10 The fixed assets of the school shall be valued according to the following provisions:
(1) Fixed assets purchased or transferred are valued according to the actual price paid as well as packaging, transportation and miscellaneous expenses, installation costs and vehicle purchase surcharges paid for the purpose of bringing the fixed assets to the expected working condition;
(2) Fixed assets purchased and constructed by oneself are valued according to the entire relevant expenditures used for the construction after the inspection and acceptance of such fixed assets;
(3) Fixed assets constructed by oneself are valued according to the total relevant expenditures used for the construction;
(c) Fixed assets that are altered, expanded or added to the original fixed assets shall be added to the original price of the fixed assets by the net increase in the value of the expenditures incurred for the alterations, expansions and additions less the income from the realizations in the process of the alterations, expansions and additions;
(d) Fixed assets leased under finance shall be valued according to the price determined in the leasing agreement, the transportation and miscellaneous expenses, and the installation fees;
(v) Fixed assets donated are valued according to the market price of similar fixed assets or according to the relevant documents provided by the donor, as well as the relevant costs incurred in accepting the fixed assets;
(vi) Fixed assets in surplus are valued according to the replacement value;
(vii) Fixed assets acquired by exchange are valued according to the replacement value;
Article 11 Fixed Assets That Have Been The fixed assets that have been recorded in the accounts shall not change their value arbitrarily except for the occurrence of the following circumstances.
(1) revaluation of the value of fixed assets in accordance with state regulations;
(2) addition of supplementary equipment or improvement devices;
(3) removal of a part of the fixed assets;
(4) discovery of an error in the bookkeeping of the original fixed assets. Article 12 Increase in fixed assets mainly refers to the increase in the quantity and value of fixed assets caused by activities such as acquisition, construction, improvement, donation, transfer and transfer.
Article 13 According to the school's career development planning and funding budget, on the basis of full justification, study and prepare the annual purchase and construction plan. Approval in accordance with the school funds management authority.
Article XIV of the acquisition of precision and valuable instruments, large sets of equipment, rare books and capital projects, the school set up a demonstration bidding team to demonstrate the feasibility of, and strictly in accordance with the procedures set out in the public bidding. Argumentative working group of professional and technical, economic personnel shall not be less than two-thirds of the total number of members.
Article XV of the school in the process of fixed asset purchase and construction, to establish the necessary contract management system, legal advice system, strictly in accordance with the law to sign and fulfill the contract.
Article 16 After the completion of the purchase and construction of fixed assets, the responsible person shall promptly carry out on-site inspection, testing and inventory in accordance with national professional standards and contract terms. Failure of acceptance, shall not go through the settlement procedures, shall not be delivered for use. And timely return and claim to the relevant responsible person in accordance with the terms of the contract. Article 17 The Laboratory Equipment Management Department, Logistics Management Department, Library and other fixed assets under the management of the department must establish and improve the fixed assets custody and maintenance system. Do a good job in fire prevention, anti-theft, storm, moisture, dust, rust, moth and so on. Each using unit should implement safety protection measures. In accordance with the requirements of the system for the maintenance of fixed assets, regular testing or repair to ensure the integrity and safety of use.
Article XVIII of the precision and valuable as well as prone to safety accidents of the instruments and equipment, under the management of the department shall formulate specific operating procedures, designate a person to carry out the operation.
Article 19 of the acquisition of large-scale precision and valuable instruments and equipment, cultural relics, exhibits and infrastructure process of the formation of various types of documents and information, the management of the department under the responsibility must be collected in a timely manner, organized, properly stored.
Article 20 of the school's fixed assets shall not be leased out to the public in general, the need to lease out, should be lent by the lending unit to submit an application, the management of the department and the Finance Department (State-owned Assets Management Office) for approval. Investigation shall be carried out when the assets are recovered. Rental and lending of fixed assets to obtain income, should be paid in full and in a timely manner to the school's financial department, according to the relevant provisions of the school's management and use.
Article 21 The establishment of fixed assets use of inspection and assessment system, long-term idle, underutilized fixed assets in a timely manner to rationalize the deployment, improve the utilization rate.
Article 22 The school-run industries and other business units shall not possess the fixed assets of the school without compensation, and the possession of fixed assets must complete the formalities, clarify the relationship between property rights, sign a possession agreement, and charge a certain occupancy fee and rent according to the provisions of the (except for the part of the investment).
Article 23 Changes in fixed assets shall be in accordance with the following provisions:
(1) In case of restructuring, the Office of State-owned Assets Management shall, together with the management department under its purview, organize the relevant units to carry out an inventory of the property and go through the procedures of handover.
(b) When the post of asset manager changes, the handover procedures shall be carried out under the supervision of the relevant personnel of the subordinate management department.
(c) fixed assets using personnel transfer from the school or retirement, must be handed over the fixed assets used.
(d) Fixed assets of the change of personnel by the asset manager to apply for changes.
Article 24 of the school of fixed assets, in principle, an annual cleanup and inventory. Ensure that the accounts, cards, things match. Profit and loss of fixed assets should be timely to identify the reasons, responsibilities, according to the provisions of the treatment. Article 25 The disposal of fixed assets refers to the school of all types of fixed assets for the transfer of property rights or the act of writing off. Including gratuitous transfer, sale, investment, scrapping, reporting loss and so on.
Article 26 of the disposal of fixed assets in accordance with the following procedures:
(a) fixed assets need to be disposed of by the use of the department to apply and fill out the fixed asset disposal report form, for disposal procedures.
(2) the subordinate management department organizes technical appraisal and puts forward disposal opinions;
(3) the Office of State-owned Assets Management examines and approves the application;
(4) the school leader in charge signs the opinion;
(5) the report is submitted to the competent department in charge of the school, the Provincial Department of Finance, the Provincial Administration of State-owned Assets for approval;
(6) the fixed assets are disposed of in accordance with the approval.
Article 27 Disposal of fixed assets in schools shall be approved according to the following authorities:
(1) Disposal of houses, vehicles and fixed assets with unit value of more than 200,000 yuan shall be examined and approved by the Provincial Department of Education, and then reported to the Provincial Department of Finance and the Provincial Administration of State-owned Assets for approval.
(b) Disposal of fixed assets with a total value of more than 150,000 yuan shall be examined and approved by the Leading Group of State-owned Assets Management of the university and reported to the Provincial Department of Education for approval.
(c) Disposal of fixed assets below the above standards shall be examined by the State-owned Assets Office of the university and approved by the Leading Group for Management of State-owned Assets of the university, and then reported to the Provincial Department of Education for the record.
Article 28: Disposal of large-scale precision and valuable instruments and equipment by the unit shall be organized by the management department under the relevant experts to carry out technical appraisal, and reported to the school for approval after the disposal.
Article 29 The school to fixed assets to the school-sponsored industrial investment or foreign investment, should be assessed in accordance with the provisions of state-owned assets management confirmation, non-operating assets to operating assets for approval procedures, clear property rights, the implementation of property rights management.
Article 30 The management department shall establish and improve the compensation system for fixed assets, and hold the directly responsible person responsible for the damage and loss of fixed assets financially liable.
Article 31 The income from the disposal of fixed assets shall be paid to the Financial Office of the university in a timely manner and in full, and shall be managed and used in accordance with the relevant regulations. No unit or individual shall not be retained and misappropriated. Article 32 In accordance with the requirements of the Fixed Asset Management System of xxx University
(1) The State-owned Assets Management Office sets up the general ledger for registering fixed assets, and is responsible for the financial auditing of fixed assets, statistical reports, statistical analysis, the arrangement of asset inventory, data backup, system management, and the regular reconciliation with the university's financial books and the attributed management department;
(2) The attributed The management department is responsible for using the fixed asset management system for the categorization and audit of fixed assets, and is responsible for the fixed asset acceptance list, barcode list, fixed asset card printing, and submitting relevant statistical reports and statistical analysis to the relevant departments.
(c) the use of the department in accordance with the requirements of the system, with asset management personnel to manage fixed assets. Fixed assets for the increase, decrease procedures, management of fixed asset cards. Regularly check the accounts, cards, things, to ensure that the accounts, accounts, cards, accounts and things are consistent.
(d) The library regularly reports the number and amount of books to the State-owned Assets Management Office.
Article 33 The asset managers at all levels shall use the system correctly in accordance with the requirements for setting the rights of the Fixed Asset Management System of xxx University.
Chapter VIII Supplementary Provisions
Article 34 The interpretation of these measures shall be vested in the State-owned Assets Management Office.