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固定资产折旧管理制度

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固定资产折旧管理制度

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日期

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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,

第3页 共8页

固定资产折旧管理制度

固定资产折旧管理制度gPi9920cw2hLUwJWardB8gGUPoZqTjGTiVpDE5r5v6EYpodziViUCte09DjKTA9ClEcz75HUzXF2RiebAZ8y1lGoro40MWclx2maBescDDVfebZQY8At2BB0yo7I0G8SvT4Ov4PVhVknFaAFFeREMijmrmbNWZcx53kAXAUUjeCWRNkNds3M
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