固定资产管理制度及办法
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日期
第1页 共8页
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第2页 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一、总则
1.1为了加强固定资产管理,完善管理体制,健全规章制度,落实管理责任,合理配置固定
资产,防止公司资产流失,保障公司各项工作的正常开展,结合实际情况,制定本制度。1.2固定资产是指单位价值在500元以上,使用期限在一年以上,并在使用过程中基本保持
原有物质形态的资产。单位价值虽未达到规定标准,但耐用时间在一年以上的大批同类物资,作为固定资产管理。对达不到本办法规定标准的资产,作为低值资产处理。低值资产的管理办法适用固定资产管理制度。二、固定资产管理原则2.1固定资产管理原则
2.1.1公司对固定资产实行统一领导、归口管理、分级负责、责任到人的管理体制。2.2行政部门职责
2.2.1行政部对公司固定资产实施统一监督管理。其主要职责如下:
1)拟订固定资产管理实施办法和规章制度,并监督执行。
2)合理配置固定资产并审核办理固定资产增加、调剂、处置等手续。3)组织公司固定资产的清查和统计工作。4)监督、检查固定资产管理、维护和使用情况。5)对有关部门和个人提出奖惩建议。2.3使用部门职责
2.3.1使用部门负责人对本部门管理、使用的固定资产实施日常管理。其主要职责是:
1)根据固定资产管理制度,制定本部门固定资产管理实施细则。
2)严格按照公司固定资产管理制度的要求,管理和使用好本部门管理、使用的资产。3)将本部门分类账目表上的每一项内容,落实到每一个具体使用与维护人名下,由
负责该固定资产的管理员管理好,防止固定资产的损坏或遗失。
4)指导、监督、报告所属部门固定资产的日常使用、管理工作,确保账、卡、物相符。5)组织本部门进行固定资产清查、维护和统计工作。6)审批本部门固定资产管理员提出的固定资产处置意见。2.4资产管理员制度
2.4.1各资产使用部门要配备专职或兼职的资产管理员,负责日常具体管理工作。其主要岗
位职责是:
1)根据公司固定资产管理办法,结合本部门制定的固定资产管理实施细则,保管、
维护好所管理的固定资产。
2)负责协助行政部固定资产管理员对所管理的固定资产编号标签(卡)的粘贴工作,
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