The state-owned assets management departments of autonomous regions, prefectures (cities) and counties (cities) shall, in accordance with the division of powers of the state-owned assets management system, comprehensively manage the administrative assets under the jurisdiction of the government at the corresponding level and entrusted by the government at the higher level, and guide the state-owned assets management departments at lower levels to carry out business work. Article 5 The competent department of an administrative institution shall, according to the management authority entrusted by the state-owned assets management department, manage the assets of this administrative institution in accordance with these Measures, and be responsible and report to the state-owned assets management department. Article 6 Administrative institutions are users of administrative assets and have the right to use the occupied assets and the responsibility to maintain and manage them. The administrative leadership responsibility system shall be established, and a full-time management institution or a financial accounting department shall be designated to be responsible for it, and the occupied assets shall be managed in accordance with these Measures. Chapter II Scope and Classification of Administrative Assets Article 7 Administrative assets are divided into four categories: fixed assets, materials and low-value consumables, monetary funds and other assets. Article 8 The term "fixed assets" as mentioned in these Measures refers to general equipment with a unit price above 50 yuan. Assets with special equipment above 200 yuan and service life above 1 year, which can maintain the original physical form during use, and a large number of similar assets with service life above 1 year, although the unit price is lower than that of 50 yuan and 200 yuan. Fixed assets are classified as follows:
(a) buildings, including office buildings, dormitories, warehouses and other buildings and ancillary facilities;
(two) special equipment, including various instruments, medical equipment, mechanical equipment, cultural and sports equipment. ;
(3) General equipment, including office and business furniture and equipment, clothing and furniture, general cultural and sports equipment, etc. ;
(4) Means of transportation, including various vehicles, boats and other means of transportation;
(5) Cultural relics and exhibits, including those of museums, exhibition halls, showrooms and cultural centers;
(six) books, including professional libraries, reference rooms and important scientific and technological materials;
(seven) other fixed assets refer to other assets that do not belong to the above categories but meet the standards of fixed assets. Article 9 Materials and low-value consumables mentioned in these Measures refer to materials that cannot be recycled after use and tools and equipment that do not meet the standards of fixed assets. Article 10 Monetary funds mentioned in these Measures refer to bank deposits, cash on hand and securities. Article 11 The term "other assets" as mentioned in these Measures refers to other forms of assets other than the above-mentioned assets. Chapter III Use and Maintenance of Administrative Assets Article 12 An administrative institution shall properly manage the occupied assets, establish an inspection and reporting system, conduct regular and irregular inspections, and report the management and use to the competent department. Thirteenth administrative institutions shall establish the following systems:
(1) registration system. Establish general ledger and subsidiary ledger of assets, and timely, accurately and truthfully register the stock, increase, decrease, change and distribution of assets. Assets in physical form should be registered by classification and number, and account books and technical files should be established for large, expensive and precision instruments and equipment;
(2) custody system. Establish systems and methods for classified custody, requisition and return of various assets, and properly manage them.
(3) Damage compensation system. Handle the damage, loss and waste of assets according to different situations; If losses are caused by the accident, the responsible person shall compensate in whole or in part. Article 14 When an administrative institution uses the occupied assets to engage in various business activities such as commodity production and paid services to the outside world, it shall withdraw the depreciation expense of fixed assets and the major repair fund according to the asset preservation standards stipulated by the state. The use of operating profit income should be supervised by the state-owned assets management department, which has the right to stop or confiscate the use of expenses in violation of state regulations. Chapter IV Disposal of Administrative Assets Article 15 The right to dispose of administrative assets belongs to the state-owned assets management department. Administrative institutions must perform reimbursement procedures when disposing of assets.
The allocation, sale or scrapping of houses, land, vehicles and equipment with a single original value above the limit (autonomous district 10000 yuan, prefecture-level 5000 yuan and county-level 1000 yuan) must be submitted by the occupying unit in writing, and submitted to the state-owned assets management department at the same level for examination and approval after technical appraisal is organized by the competent department.
The allocation, sale and scrapping of instruments and equipment with a single value below the limit shall be reported by the user, and shall be submitted to the competent department for examination and approval after the financial and accounting department or full-time asset management institution of the unit organizes technical appraisal and signs opinions, and shall also be copied to the state-owned assets management department at the same level for the record.