Article 44 to establish and improve the fixed asset management system and job responsibility. Clearly related departments and positions of responsibility, authority, to ensure that the purchase and construction plan preparation and approval, acceptance and payment, disposal of the application and approval, approval and implementation, implementation and related accounting records and other incompatible positions are separated from each other, a reasonable set of positions, to strengthen the constraints and supervision.
Medical institutions shall not be the same department or a person for the whole process of fixed assets business.
Article 45 of the development of fixed asset management business processes. Clearly obtain, acceptance, use, storage, disposal and other aspects of the control requirements, set up the corresponding account card, factual records.
Article 46 The establishment of fixed assets purchase and construction demonstration system. In accordance with the scale of moderation, the principle of scientific decision-making, strengthening the project, budget, adjustment, approval, implementation and other aspects of control.
Large medical equipment configuration in accordance with the provisions of access to fulfill the approval procedures.
Article 47 to strengthen the control of fixed asset purchases. Fixed assets should be purchased by the management department, the use of the department, the financial sector, audit and supervision departments and professionals and other *** with the participation of the purchase and construction process to ensure openness and transparency, reduce the cost of purchase and construction.
Article 48 to strengthen the fixed assets acceptance control. Acquisition of fixed assets to organize the relevant departments or personnel to strictly acceptance, acceptance before delivery and use, and timely settlement, registration of fixed assets account card.
Article 49 The establishment of fixed asset repair and maintenance system. The management department shall carry out regular inspection, repair and maintenance of fixed assets, and make detailed records. Strict control of fixed asset repair and maintenance costs.
Article 50 to strengthen the use of fixed assets change control. Fixed assets of foreign investment, leasing, lending must be carried out in accordance with the relevant provisions of state-owned assets management feasibility study, in accordance with the management of the authority to review and approve the implementation of each level.
Article 51 to strengthen the fixed asset disposal management system. Clearly fixed assets disposal (including sale, transfer, transfer, donation, loss, scrap, etc.) standards and procedures, in accordance with the management authority to review and approve the implementation of each level.
Article 52 of the establishment of fixed assets inventory system. Clearly check the scope of inventory, organizational procedures and deadlines, before the end of the year, a comprehensive inventory needs to be carried out to ensure that the accounts, cards, things match.