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固定资产管理制度审计底稿

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固定资产管理制度审计底稿

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日期

第1页 共8页

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第2页 共8页

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

固定资产管理制度审计底稿

固定资产管理制度审计底稿bBXhWNYAt8NUSpQjYpwpKi758BjaVJbGhSvTXiGjJzbNpIwsp7EsRoZs3RZKdyeaX7m0txCpZDWL6kGpEqkO4iost3P59v5LK0qiVwysuPJEIDlJBj6nDFVoIt6qX7fd8B05tYKIrrUfPZafH6tQpH75V1Pbp8Lnjf66DgPdPnvLlqPiJR
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