Fixed assets is an important part of the unit, such as special circumstances, each year, three months a small disk, half a year a big disk, the purpose is to better grasp the use of fixed assets and equipment renewal, elimination, scrapping and other cleanup. If the loss of fixed assets, given a certain period of time, within a certain period of time is not recovered, the user should bear the corresponding responsibility.
Fixed asset management is an important part of enterprise management, fixed assets have a large number, variety, value, long life cycle, the use of dispersed and other characteristics of the location of the management is difficult.
At present, many units still rely on manual bookkeeping management, due to the management of a large number of units, inventory work heavy, need to take up a lot of manpower and material resources, and the historical operation of fixed assets and asset statistics is exceptionally difficult, leading to asset loss and repeated acquisition of assets. Sometimes there is a serious problem of disconnection between physical assets and accounting information in asset management, which is difficult to meet the needs of modern enterprise management.
According to the "Interim Measures for the Management of State-owned Assets in Institutions", the specific matters of fixed asset management in institutions are as follows:
Article 3 The state-owned assets of institutions referred to in these measures refers to the possession and use of institutions, recognized as state-owned by law, and can be measured in terms of currency of the various economic resources in general, that is, the state-owned (public ****) property of institutions.
State-owned assets of an institution include the assets allocated to the institution by the state, the assets formed by the institution in accordance with the state regulations on the use of state-owned assets to organize the income, as well as the acceptance of donations and other legally recognized as the state-owned assets, which are manifested in the form of current assets, fixed assets, intangible assets and foreign investment. The principle of combining.
Expanded:
I. Management requirements for fixed assets of institutions:
1. Institutions should formulate a fixed asset catalog based on the prescribed standards and classifications, in conjunction with their own situation. As a basis for accounting;
2, foreign investment in fixed assets should be reported in accordance with the prescribed procedures for approval;
3, scrapping and transfer of general approval by the head of the unit after the write-off (which is large, sophisticated and valuable equipment, instruments scrapping and transfer of equipment, should be appraised by the relevant departments, reported to the competent authorities or state-owned assets management department, the financial sector for approval), the proceeds of the change in value (outside the state otherwise specified) should be transferred to the repair fund;
I. ) shall be transferred to the repair and purchase fund;
4, fixed assets leased under finance are accounted for under the management of own fixed assets;
5, when the fixed assets on a regular or irregular basis for inventory, before the end of the accounting year, a comprehensive inventory should be carried out.
Two, the recognition and measurement of fixed assets:
1, according to the provisions of the "fixed assets" account, the purchase of fixed assets according to the actual payment of the price recorded;
2, self-made fixed assets according to the actual expenditure of labor, lining, fees recorded;
3, alterations and Fixed assets are recorded at the net increase in original value after the expenditure on alteration and expansion minus the income from realization of value in the process of alteration and expansion; fixed assets leased under finance are recorded at the price of the equipment, transportation and installation costs determined by the agreement;
4. Fixed assets given under impairment are recorded at the market value of similar fixed assets or according to the relevant documents provided, and the relevant costs incurred in accepting the fixed assets are recorded in the value of the fixed assets;
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5, the surplus of fixed assets according to the replacement value of the book; has been put into use but not yet for the transfer of fixed assets, can first be estimated value of the book, to determine the actual cost of adjustment.
Baidu Encyclopedia - Fixed Assets of Institutions