State Council Organ Affairs Administration on the issuance of the "central administrative institutions fixed assets management measures" notice

Chapter I General Provisions Article 1 In order to strengthen the management of fixed assets of the central administrative and public institutions and improve the efficiency of the use of fixed assets, these Measures are formulated in accordance with the Accounting System for Administrative Units, Accounting System for Institutions and Measures for the Management of State-Owned Assets of Administrative and Public Institutions of the Ministry of Finance. Article 2 These Measures shall apply to centralized administrative institutions (hereinafter referred to as departments). Article 3 The main tasks of fixed asset management of each department are: to establish and improve the management system, rationally equip and economize the effective use of fixed assets, improve the efficiency of using fixed assets, and safeguard the safety and integrity of fixed assets. Article 4 The management and use of fixed assets of each department shall adhere to the principles of unified policy, unified leadership, hierarchical management, responsibility to the person and the best use of materials. Article 5 The Administration of State Council Organs Affairs (hereinafter referred to as the State Council Administration) is responsible for defining the property rights of the state-owned assets of the central administrative and public institutions, inventorying the assets, formulating the standards for the provision and use of fixed assets, and making unified purchases of fixed assets included in the scope of policy procurement; it is responsible for the transfer of idle assets, and guiding and supervising the management of fixed assets of the various departments; and the state-owned assets management departments of the departments are responsible for the daily management of fixed assets of their own departments. is responsible for the day-to-day management of fixed assets of the department, and supervises and manages the fixed assets occupied by the institutions and economic entities that have implemented entrepreneurial management. Article 6 The state-owned assets management department of each department shall have a special person to undertake the management of fixed assets and be responsible for the safety and integrity of the assets under its management. Fixed assets management personnel should be relatively stable, job transfer must be done when the handover procedures. Article 7 The departments must manage and operate the special equipment for technical training, establish and improve the operation of special equipment, maintenance, maintenance, inspection and other management systems; technically complex, sophisticated operators of special equipment, should be qualified in the assessment before taking up their duties. Chapter II scope of fixed assets, classification and valuation of Article VIII meets the following criteria are classified as fixed assets:

(a) the useful life of more than one year, the unit value of more than 500 yuan, the unit value of special equipment more than 800 yuan, and in the process of using the basic maintenance of the original material form of the asset;

(b) the unit value of the unit is not enough to set the standard, but the durability time of more than one year, a large number of similar materials. (b) the unit value is less than the prescribed standard, but the durable time is more than one year in large quantities of the same kind of materials, according to the management of fixed assets. Article IX fixed assets are divided into six categories: houses and buildings, special equipment, general equipment, cultural relics and exhibits, books, other fixed assets.

(a) houses and buildings. Refers to houses, buildings and their ancillary facilities. Housing, including office buildings, production and business premises, warehouses, staff production rooms, cafeteria rooms, boiler rooms, etc.; buildings, including roads, fences, water towers, sculptures, etc.; ancillary facilities, including houses, buildings, elevators, communication lines, transmission lines, water and gas pipelines, etc..

(ii) specialized equipment. Refers to a variety of specific specialized performance and special purpose equipment, including a variety of instruments and mechanical equipment, medical equipment, sports and cultural institutions, sports and cultural equipment.

(C) general equipment. Refers to the office and affairs with the general equipment, transportation, communication tools, furniture, etc..

(iv) Cultural relics and displays. Refers to antiques, paintings, souvenirs, decorations, exhibits, collections, etc.

(v) Books. Refers to books and materials in libraries (rooms) and reading rooms.

(F) other fixed assets. Refers to fixed assets that cannot be included in the above items. Article 10 Valuation of Fixed Assets:

(1) Fixed assets purchased or transferred in shall be recorded according to the actual purchase price, transfer price, and transportation and miscellaneous expenses, insurance, installation, vehicle purchase surcharge, etc.

(2) Fixed assets constructed by themselves shall be recorded according to all the expenditures actually incurred in the process of construction;

(3) Alteration on the basis of the original fixed assets, Expansion of fixed assets on the basis of the original fixed assets, according to the expenditures incurred in the alteration and expansion, less the net increase in value of the alteration and expansion of the process of income from the realization of the net increase in the value of the fixed assets account;

(d) acceptance of donations of fixed assets, in accordance with the market price of similar fixed assets or the relevant certificates to the book, the acceptance of donations of fixed assets incurred in the relevant costs should be included in the value of the fixed assets;

(e) Fixed assets transferred without compensation, can not identify the original value, according to the valuation of the accounts;

(f) surplus fixed assets, according to the full replacement value of the accounts;

(g) has been put into use, but has not yet gone through the procedures for the transfer of fixed assets, can be recorded at the valuation of the accounts, to be adjusted after the determination of the actual value;

(h) equipment imported in foreign currencies, converted into RMB amounts according to the prevailing exchange rate, and then adjusted;

(h) equipment imported in foreign currency, converted into RMB amounts at the prevailing exchange rate, and adjusted to the value of the assets. (ix) Fixed assets imported under finance leases are recorded at the price of the equipment, transportation and miscellaneous charges, installation costs, etc. determined in accordance with the lease agreement;

(x) Travel expenses incurred in the process of acquisition of fixed assets are not counted in the value of fixed assets. Article 11 Fixed assets are not depreciated and are recorded at their original value. Article XII has been recorded fixed assets in addition to the following circumstances, shall not be arbitrary changes in the book value of fixed assets:

Revaluation of fixed assets in accordance with state regulations; increase the supplementary equipment or improvement devices; part of the fixed assets will be dismantled; according to the actual value of the adjustment of the original tentative value; found that the value of the fixed assets recorded in the original is incorrect.