固定资产预算管理制度
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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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