Article 16 The fixed assets purchase and construction shall be executed within the approved budget amount.
Article 17 The purchase and construction of fixed assets shall be included in government procurement. Centralized procurement shall be implemented for those within the prescribed items and above the limit standard, and decentralized procurement shall be implemented for those outside the prescribed items and below the limit standard.
Article 18 Centralized procurement of fixed assets shall implement the provisions of the Trial Measures for Centralized Procurement Management of the People's Bank of China. Decentralized procurement of fixed assets shall be carried out after the demand is put forward by the user departments of the institutions at all levels, examined by the accounting and financial departments, and reported to the Procurement Committee or the competent leaders at this level for approval.
Article 19 The construction of business office buildings, issue libraries and other buildings shall be subject to the approval procedures and construction standards of the Measures for the Administration of Capital Construction of the People's Bank of China.
Article 20 Fixed assets which have been purchased and used by the institutions at this level shall be accepted by the purchasing department and provided with purchase contracts, invoices, relevant technical data and lists of goods; the property management department shall go through the procedures of warehousing, and the accounting and financial department shall handle the accounting.
Article 21 of the new construction, expansion, alteration of fixed assets delivered for use, should be based on the audited final account of the completion of the final report and other handover vouchers, acceptance and handover procedures for fixed assets accounting.
Projects that have been delivered for use but have not been finalized, from the date of delivery for use, in accordance with the project budget and project costs and other information, valuation transferred to fixed assets. When the final account is completed, the original valuation will be adjusted in accordance with the final account.
Article 22 of the fixed assets transfer refers to the fixed assets at all levels of institutions between the transfer of distribution. Divided into gratuitous transfer and paid transfer.
Article 23 of the fixed assets out of the unit in the transfer of fixed assets, by its accounting and financial departments to issue a "fixed assets transfer order", in the receipt of the transfer unit to return to the "fixed assets transfer order", the transfer unit property management department to issue a "warehouse receipt". "out of storage", for storage procedures, accounting and finance department according to "fixed assets transfer order" and "out of storage" bookkeeping.
The transfer of fixed assets for the use of the organization, the fixed assets transferred to the unit's property management department to fill out the "fixed asset warehousing order", for warehousing procedures, accounting and finance departments according to "fixed asset transfer order" and "warehousing order". Fixed assets entry form" for entry procedures, accounting and financial departments based on "fixed assets transfer order" and "warehousing order" for fixed assets.
Superior organizations need to transfer fixed assets redistributed to lower-level institutions, should establish a "fixed asset transfer register", registering the transfer of fixed assets. By the accounting and financial departments to fill out the "fixed assets transfer register", and issued "fixed assets transfer order", do not have to deal with fixed assets booking procedures. Subordinate organizations in accordance with the procedures for transfer of fixed assets into the warehouse and accounting procedures.
Article 24 of the gratuitous transfer of fixed assets, from the transfer unit in accordance with the original value of fixed assets to write off the fixed assets account, and at the same time in accordance with the accumulated depreciation write-off table of the Department of Surgery, "depreciation of fixed assets"; transfer unit based on the "transfer of fixed assets single "plus related costs for recording procedures, the accumulated depreciation is included in the table of the Department of fixed assets depreciation.
Article 25 Reimbursable transfer of fixed assets, the transfer unit in accordance with the original value of fixed assets to write off the fixed asset accounts, in accordance with the accumulated depreciation to write off the table for the purpose of the fixed asset depreciation and transfer procedures in kind; transfer unit to handle the acceptance of storage procedures and according to the "Fixed Asset Transfer Order" to register the fixed asset accounts, "Accumulated Depreciation" to be included in the "Fixed Assets" account. "Accumulated depreciation" is credited to the depreciation of fixed assets for the purpose of the table.
The transfer income received by the transferring unit is credited to the "other income" account under the other income account.
The expenses paid by the transferring unit are charged in accordance with the provisions of the financial system.
Article 26 The fixed assets centrally procured by the parent organization and allocated for use by the subordinate organization shall be handled by the user unit in accordance with the "Fixed Asset Transfer Order" and the related expenses for the fixed assets accounting procedures.
Article 27 The transfer of fixed assets between organizations at the same level shall be approved by the higher-level organization and the relevant procedures shall be carried out.
Article 28 In case of gratuitous transfer of fixed assets caused by organizational restructuring, the transferring and transferring units shall go through the transferring procedures according to the approval documents of the higher-level institutions and the transferring agreements of both parties. Transfer out of the unit in accordance with the "list of fixed assets" write-off of fixed assets account, at the same time in accordance with the accumulated depreciation write-off table for the purpose of fixed assets depreciation; transfer in the unit for the acceptance of warehousing formalities and according to the "fixed assets transfer order" registration of fixed assets account, accumulated depreciation The accumulated depreciation is included in the off-balance sheet account of depreciation of fixed assets.