1. Fixed assets. Refers to the effectiveness of independent use, the amount of unit price starting standard for general equipment in more than 200 yuan, specialized equipment in more than 500 yuan, and durable time are more than one year. The unit price is less than the above starting standard, but durable time in more than 1 year a large number of similar assets, also as fixed assets management. Specifically divided into the following five categories:
The first category Real estate. Refers to various buildings such as experimental rooms and laboratories and various facilities attached thereto, which have been purchased, expanded, or reconstructed with specific approval.
The second category of specialized equipment. Includes a variety of instruments and equipment, electronic and electrical equipment, machinery and equipment, medical equipment and office automation equipment.
The third category of general equipment. Includes furniture and equipment for office and laboratory use, etc.
The fourth category of transportation means. Refers to a variety of laboratory means of transportation.
Category V Books. Including libraries (rooms), data room collection and preservation period of more than five years of various important information and floppy disk.
2. Current assets. Refers to cash on hand, bank deposits, accounts receivable and prepaid accounts, materials on hand and low-value consumables.
3. Intangible assets. Refers to specialized technology, patents, copyrights, software and trademarks, etc.
4. Other assets. Refers to assets in forms other than the above categories.
The implementation of the "863" program in various fields, themes, topics, subjects and supporting units can be in accordance with the national unified policy and standards, within the scope of the "Regulations" (for trial implementation) in conjunction with the actual situation of the department and unit, the development of the "863" program assets breakdown. "Chapter III Management authority and responsibilities Article 5 According to the authorization of the State Administration of State-owned Assets, the State-owned Assets Management Department of the State Science and Technology Commission shall, on behalf of the State, exercise the right of representation of the owners of the state-owned assets under the "863" Plan, as well as the right to supervise and manage, the right to investment income and the right to dispose of the assets to reflect the right of representation. Article 6 The fields, themes, topics, subjects and supporting units of the "863" Program shall have the right to apply for the purchase of the assets of the "863" Program, and shall have the responsibility of checking and accepting the purchased assets; and shall have the right of possession, acceptance and disposal of the assets of the "863" Program. The "863" Program assets have the right of possession and use, and the responsibility of maintenance and management. It does not have the right to dispose of the assets. Article 7 The "863" Program management institutions at all levels, subject groups and supporting units shall be responsible for the intact use and value preservation of the assets in their possession and use. Undertake the "863" program of the relying units, the "863" program assets should be included in the unit's asset management channels, designate a person, set up a special account management. Article 8 The implementation of the "863" program in various fields, themes, topics, subjects and supporting units, should strictly implement the acquisition and acceptance of assets and the use of management and other relevant provisions, the responsibility and system to the departments and individuals. Chapter IV Asset Acquisition and Disposal of Article 9 of the "863" plan for the purchase of new and additional fixed assets, should be promptly reported to the State Science and Technology Commission State-owned assets management department for the record, and for the "863" plan for the use of asset registration card. Article 10 Where the "863" plan funds purchased, transferred or self-produced processing and development of assets, must do a good job of inspection and acceptance, the acceptance of assets, according to the "863" plan asset management procedures in a timely manner and the establishment of inventory procedures. Article XI of long-term idleness and termination of the subject of "863" plan assets, by the State Science and Technology Commission of the state-owned assets management department and the relevant departments * * * with the study, unified organization of the transfer of use. Article XII damage, scrap "863" plan assets, should strictly fulfill the approval procedures, without the approval of the damage, scrap assets, shall not be written off in the annual financial accounts. Article XIII of the end of the subject, to timely acceptance of assets. By the subject group and the subject relying on the application of the unit, the State Science and Technology Commission state-owned assets management department or entrusted to the relevant departments for acceptance. If the subject and the supporting unit of the subject do not handle the acceptance of assets, they can not undertake new "863" subjects. Article XIV has been completed and rolling off the subject of the use of "863" program assets, the field (theme) to put forward timely treatment of opinions, according to the procedures reported to the State Science and Technology Commission State-owned assets management department for approval.