1. In order to better utilize the fixed assets, the implementation of fixed assets management, strengthen the repair and maintenance of fixed assets, the establishment of job responsibility system and operating standards, in accordance with the principle of centralized leadership, management of fixed assets to determine the principle of division of labor management of fixed asset categories are as follows: 1.1 The Ministry of Finance, as a department in charge of the fixed assets should be established and improved the fixed assets of the detailed accounts. 1.2 The company's machinery and equipment are all managed by the production department. 1.3. The production department is responsible for the purchase, installation, repair and use management of the production plant equipment. 1.4 The production department is responsible for the purchase and construction, installation, repair and use management of power equipment in the production plant. 1.5 The company's instrumentation equipment should be managed by the technology center. The technology center is responsible for the purchase, repair and use management of the company's instruments and meters. 1.6 The company's electronic equipment and plant buildings shall be unified management by the comprehensive department. 1.7 The General Department is responsible for the company's general electronic computer and ancillary equipment acquisition, installation, maintenance and use of management. 1.8 The General Department is responsible for the acquisition, installation, maintenance and utilization management of the company's plant buildings and their ancillary facilities. 1.9 The Office is responsible for the acquisition, maintenance and use management of the company's means of transportation.
Responsibilities
Responsibilities of the competent department
2.1 Keeping abreast of the utilization status of fixed assets. 2.2 Responsible for supervising and cooperating with the use of the unit to do a good job in the use and maintenance of equipment, to ensure that the equipment is intact to improve the utilization rate, and regularly organize the inventory of equipment to ensure that the account, card, and material three in line. 2.3 Responsible for the management of fixed assets, improve the classification of fixed assets, unified number, the establishment of fixed asset files, registration of accounts and cards, responsible for the approval and handling of acceptance, transfer, scrapping, sealing, opening and other matters. 2.4 According to the use of the use of the department, the organization of the preparation of major and medium-sized repair and maintenance of equipment plans, according to the schedule for the preparation of equipment renewal plan. 2.5 Serious financial discipline, in violation of the fixed asset management system, unauthorized gift, sale, demolition of fixed assets and the destruction of fixed assets, should be strictly traced responsibility, depending on the circumstances of the punishment.
Responsibilities of using departments
3.1 Each department using fixed assets is responsible for the equipment management of the unit, and should set up a full-time or part-time equipment administrator, and each production team should set up a worker equipment administrator, and each piece of equipment should be clear about the responsibility of using, storing and maintaining. 3.2 Strictly implement the technical operation procedures and maintenance system to ensure the equipment is intact, clean, lubricated and safe to use. 3.3 Establish the detailed account of fixed assets, the adoption, transfer out and scrapping of fixed assets must be approved by the competent department and general manager, without approval, no unauthorized mobilization, scrapping, not to mention lending and selling on their own. 3.4 According to the requirements of the competent department to organize regular inventory of fixed assets, to achieve the account, card, material three in line.
Acquisition, acceptance, and adoption of fixed assets
4.1 Due to the needs of production and research, each unit must apply to the competent department for the acquisition of fixed assets in advance, and after the approval of the general manager, the relevant department will be responsible for the acquisition. 4.2 After the purchase of equipment into the factory, the relevant unit to open the box inspection, acceptance, equipment installation is completed fill in the "equipment use order" reported to the competent department. The competent department will establish a fixed asset card according to the "equipment use order" and notify the using unit. 4.3 When the capital project is completed, the infrastructure department will handle the "Infrastructure Project Completion Order" and report it to the competent department.
Transfer and transfer of fixed assets
5.1 All fixed assets included in the company without the approval of the company's competent leadership and general manager, any unit shall not be transferred, transferred, loaned and sold without authorization. 5.1 .1 The company's internal equipment transfer and transfer, must be handled through the competent department for the transfer of assets, and at the same time by the transfer, transfer to the unit of the two leaders and the operator signed by the financial department for the transfer procedures, and notify the relevant accountant for the transfer of the account, the card. 5.2 The company's external equipment transfer and transfer of the general implementation of paid price transfer mode, the equipment department in charge of the equipment according to the equipment's service life, depreciated value, the degree of newness and oldness of the price according to the quality of the equipment, in principle, the value of transferring equipment shall not be less than the depreciated value of the equipment, the external treatment of the equipment must be proposed by the competent department for the treatment of the value of the general manager's signature before handling for the relevant financial procedures. 5.3 Without the consent of the competent department, the use of the department does not have the right to handle the transfer and disposal of equipment, once found, will be held responsible for the department and the person in charge.
Fixed assets scrapping and sealing
6.1 The company's fixed assets scrapping processing, the use of the department shall apply, fill out the equipment scrapping a single copy of three copies by the financial department will be the net loss of general manager for approval, for the scrapping of the relevant procedures. 6.2 Where the following conditions can be applied for scrapping: 6.2.1 more than the service life, the main structure of the old, poor precision, low productivity, high energy consumption, and can not be transformed to use. 6.2.2 Equipment that cannot be relocated and must be dismantled due to workshop renovation or process arrangement change. 6.2.3 Serious corrosion can not be repaired or continue to use the danger to occur. 6.2.4 Insulation aging, magnetic circuit failure, poor performance without repair value. 6.2.5 Due to accidents or other natural disasters, the equipment suffers damage without repair value. 6.3 Where the fixed assets approved for scrapping can not continue to be used in the production line, the competent department and the using department shall make a price treatment in time. After the treatment of fixed assets by the competent department and the use of the department together for the cancellation of fixed assets, external disposal of end-of-life fixed assets by the competent department to put forward the views of the treatment, the general manager to approve, and the income from the change of value to the Ministry of Finance. 6.4 Fixed assets that have been out of use for more than three months shall be sealed and kept by the using department. 6.5 Idle equipment and sealed equipment after sealing, by the use of the department to fill out the sealing sheet, the competent department agrees, before use.
Inventory of Fixed Assets
7.1 In order to protect the safety and integrity of fixed assets, each department must carry out regular inventory and stocktaking of fixed assets in order to grasp the actual number of fixed assets and find out whether there are any lost, destroyed or unlisted fixed assets, and to ensure that the accounts match with the facts. 7.2 Fixed assets shall be inventoried at least once a year. In case of the following circumstances, all or part of the fixed assets should be temporarily inspected: (1) the transfer of the personnel directly managing the fixed assets; (2) due to changes in organization and business, the handover of property; (3) the occurrence of extraordinary losses and accidents of fixed assets; (4) temporary random inspection decided by the person in charge of the unit in accordance with the needs of the work. 7.3 According to the scope and tasks of fixed assets inventory, an inventory team shall be set up with the participation of asset management department, finance department, utilization department, technical personnel and physical custodians. The leader of the group is the company leader in charge of fixed assets. 7.4 Before the inventory of fixed assets, the financial department must check whether the vouchers related to the increase or decrease of property changes are complete, such as accounting matters that have not yet been recorded in the accounts, should be recorded in a timely manner, take the initiative to check with the fixed asset management, warehouses, and other relevant departments of the fixed assets of the receipts and payments records, so as to ensure that the accounts are consistent with the inventory before the accounts. 7.5 Personnel in charge of fixed assets shall, before the inventory, organize the fixed assets under their charge, and do as much as possible to complete the procedures of entering and leaving the warehouse for the fixed assets that have not yet been counted and should be transferred out of the warehouse, so as to avoid the occurrence of errors such as focusing and omission of points. 7.6 Fixed assets inventory should be one point by one inventory of the physical, including ascertaining whether the actual number of fixed assets and the book balance is consistent with the number of fixed assets, fixed assets, custody, use, maintenance, scrapping and transfer of the situation is normal and so on. If fixed assets are not recorded in the accounts, the reasons should be ascertained and recorded in the accounts in a timely manner. In the case of destruction found in the inventory, the extent of destruction, causes and responsibilities should be identified, and then noted in the inventory form, and put forward processing advice. Leased and escrowed fixed assets should be inventoried, and the inventory form should be filled out separately. 7.7 After the inventory of fixed assets, fill in the inventory form according to the results of the inventory. After the inventory form is reviewed and approved for accuracy, it should be signed and stamped by both the person involved in the inventory and the person in charge of the property***. One copy of the inventory form shall be retained by the asset management department and one copy shall be sent to the finance department. 7.8 The finance department will check the inventory form against the fixed assets book records. If any discrepancy is found between the inventory and the bookkeeping records, the reasons should be ascertained in a timely manner and, if necessary, a review should be conducted or a written report should be made by the person in charge of the property. 7.9 The shortages and surpluses of fixed assets identified in the inventory shall be examined and verified by the Asset Inventory Group and reported to the company leaders for collective approval. According to the review and verification of the inventory form and the approval of the financial department, in accordance with the provisions of the accounting system, make adjustments to the accounts, so that the book records are consistent with the actual inventory of information.
Rewards and punishments
8.1 Those who have outstanding achievements in the management of fixed assets can be given certain material rewards. 8.2 Fixed assets custodian, the use of negligence, violation of the provisions of the management of fixed assets and operating procedures, resulting in loss of fixed assets, should be compensated. The amount of compensation shall be determined according to the size of the loss and the size of the responsibility, and at the same time, the relevant leaders shall be held responsible. 8.3 caused by major fixed asset safety accidents, according to national security regulations and the bureau team of the relevant security management regulations, the relevant responsible person for disciplinary action and economic punishment, and pursue the corresponding legal responsibility.