固定资产管理制度考试题
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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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