固定资产账户管理制度
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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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