Enterprise Fixed Assets Management System

Chapter I explains
Article 1 in order to ensure the rights and interests of shareholders of a company and raise the level of fixed assets management, the system is specially formulated according to the relevant provisions of the state on fixed assets management.

The second fixed assets are the material basis of the production and operation of enterprises. They should be rationally used to raise the utilization ratio of fixed assets and ensure the value and value added of the fixed assets of the company.

The third is to improve the basic work and basic system of fixed assets management, and establish and improve various fixed assets ledgers and archives.

The fourth is to manage the management of fixed assets in a hierarchical manner and strictly enforce the approval procedures for fixed assets renewal, new additions, allocation and scrapping.

The fifth one is to organize and update the existing fixed assets in a planned way, strengthen routine maintenance and management of fixed assets, and deal with surplus and idle fixed assets in a timely manner.

The sixth is to conduct regular inventory checks, and conduct physical inventory at least once a year. The fixed assets that are damaged, damaged or rejected in advance should be identified, and written reports should be written and submitted to the competent departments (company headquarters, state owned assets Bureau) for approval and timely account processing.

The seventh one is to regularly assess the utilization effect and the intact rate of fixed assets. The relevant procedures should be handled for the purchase, sale, clearance, abandonment and internal transfer of fixed assets, and the fixed assets ledger should be set up for accounting.

Eighth strict asset depreciation and fixed assets depreciation fund management. Reasonable depreciation reflects the cost and the profit of the enterprise, and correctly appraises the achievements of production and operation. Fully tap the potential of existing fixed assets, promote product quantity and quality improvement, reduce product costs, and ensure the company's need to expand production and technological progress funds.

The second chapter is the standard and classification of fixed assets.
The ninth fixed assets refer to houses, buildings, machines, machinery, conveyance and other equipment, utensils and tools that are used for more than a year with a value exceeding 1500 yuan. Articles that do not belong to the main equipment for production and operation, with a unit value of more than 2000 yuan and with a term of over two years, shall also be used as a fixed asset.

The tenth is to classify and manage fixed assets according to their economic uses and usage.
(1) production of fixed assets, including housing, construction, power equipment, transmission equipment, working machines and equipment, tools and meters, and production equipment, transportation equipment, management equipment, etc.
(2) fixed assets such as houses and equipment used in non productive fixed assets, including staff dormitories, canteens, schools, hospitals, and specialized testing machinery.
(3) rental of fixed assets, or fixed assets that are leased to foreign entities.
(4) unused fixed assets refer to fixed assets not yet used, transferred into fixed assets that have not yet been installed, fixed assets for reconstruction and expansion, and fixed assets that are not used.
(5) fixed assets, which do not need to be used, refer to the fixed assets that the enterprise does not need to handle.
(6) the storage of fixed assets refers to the equipment that is not approved.

The third chapter is depreciation of fixed assets.
The eleventh depreciation refers to the value of fixed assets transferred to the cost of products due to wear and tear. The value of the extracted value is depreciated in currency, and depreciation costs are constantly updated and reset in fixed assets.

The depreciation of twelfth fixed assets shall be classified by the comprehensive depreciation rate, and the depreciation no longer used after depreciation. The fixed assets that have been scrapped in advance will no longer be depreciated, but the remaining part should be deducted from the profits and losses of the enterprises in the current year, and deducted from the total amount of the wages and salaries of each sub company (50%) without mentioning the full amount. The depreciation of the fixed assets increased or decreased in the next month.

The thirteenth net income of fixed assets which is scrapped or transferred, the net amount of net income after deducting expenses, and the net value of fixed assets (original price minus accumulated depreciation) shall be treated as operating income or operating expenses of the company.

Fourteenth major repair costs of fixed assets shall be accounted for by the apportioned method, and the amortization period should be the same as that of the major repair cycle.

Fifteenth, every molecule company should strengthen the management of the use of fixed assets. The planned financial management department should compile the "fixed capital consumption schedule" monthly, accounting for the fixed capital output rate and the utilization rate of fixed assets.

The fourth chapter is the establishment and authority of fixed assets management institutions.
Sixteenth companies set up fixed assets management committee
Director: General Manager
Deputy director: executive deputy general manager, chief accountant
Clerk: production management department and finance department.

　
The seventeenth fixed assets management committee is responsible for the management of the fixed assets of the whole company, and is responsible for examining and approving the purchase and discarding of the fixed assets of each sub company. We must conduct comprehensive supervision on the safe custody and effective utilization of fixed assets, organize the inventory of participating companies and subsidiaries, and study and improve the use and custody of fixed assets in view of the problems found in the inventory.

The eighteenth sub branches are set up by the finance department and the equipment department to set up a fixed asset management group, which is responsible for the management of fixed assets within the sub company, and files and files, providing the useful life of the unfixed assets. The depreciation has been made and the value revaluation of the fixed assets has been taken into account, which reflects the change of the fixed assets.

Nineteenth branches, workshops and other use units set up full-time (or part-time) administrators of fixed assets to register, build cards and set accounts for the fixed assets of their units, and report the changes promptly and gradually.

The twentieth branch and subsidiary have the right and obligation to use and maintain the fixed assets of their units. They do not have the right to rent, lend, scrap or resell. They must strictly enforce the relevant provisions of the company's production management department for the use, maintenance and repair of their fixed assets.

Twenty-first, the fixed assets formed in the special projects such as new projects and expansion projects which are organized and implemented by the company require the actual investment cost and the number of installations. The production management department and the Ministry of Finance shall, in accordance with the classification of completed data, register the "fixed assets account book" and the "fixed assets card", the fixed assets account books and the cards, one by one by the company's fixed assets management committee, the sub asset management group and the use department. Those who do not know clearly or falsify the contents should be held accountable.

The fifth chapter is the management and approval of fixed assets renewal and transformation.
The renewal and transformation of the fixed assets of the twenty-second sub companies must first fill in the "fixed assets renewal declaration form" and submit it to the production management department. The production management department will report to the site after the on-the-spot examination according to the fixed assets declaration form, and report it to the Department concerned for approval.

Twenty-third procedures for examination and approval
1, the renewal of fixed assets below two hundred thousand (including two hundred thousand yuan) shall be submitted to the competent manager for examination and approval by the production management department and transferred to the relevant departments for execution.
2, more than two hundred thousand of fixed asset renewal is previewed by the company's fixed asset management committee and submitted to the general manager or general manager's office for approval.

The sixth chapter is the management and approval of new fixed assets.
The twenty-fourth newly added fixed assets of each sub company must first fill in the "Declaration Form for new fixed assets of existing production installations" and submit it to the production management department of the company.

Twenty-fifth procedures for examination and approval
1, the newly increased fixed assets of less than two hundred thousand yuan (including two hundred thousand yuan) shall be submitted to the competent manager for examination and approval by the production management department and transferred to the relevant departments for execution.
2, new fixed assets totaling more than two hundred thousand yuan shall be previewed by the company's fixed assets management committee and submitted to the general manager or general manager's office for examination and approval.

After the approval and renewal of the twenty-sixth fixed assets and the new fixed assets declaration form, all necessary equipment procurement, civil construction, installation and construction contracts shall be executed according to the contract management system issued by the company. All purchase and construction contracts for fixed assets must be reported to the production management department, the supply department and the Ministry of Finance for archival execution.

The twenty-seventh renewal of fixed assets should be handled by the renewal of fixed assets at the same time.

Twenty-eighth projects with more than two hundred thousand yuan in new fixed assets must have scientific research reports and feasibility argumentation.

The seventh chapter is the scrapping of fixed assets.
The twenty-ninth sub branch companies must first fill in the approval forms for the scrapping of fixed assets. After examining and approving the fixed assets management group of sub companies, they will be reported to the fixed assets management committee of the general company for examination and approval before they can be scrapped and set up a ledger for the scrapped assets, and they shall be charged with the management of the special person. Accounting for the income from the discarded earnings according to the state financial system.

Each of the thirtieth sub companies will submit a consolidated statement of scrap assets together with the approval form every year before November 30th. The company's production management department will be transferred to the finance department for account processing after a unified review by the company's fixed asset management committee.

The lease, loan, transfer and sale of thirty-first fixed assets shall be signed by the general manager of the sub company, approved by the production management department, approved by the same level state assets management department, and registered and handled by the fixed asset management group of the sub branch company. The proceeds from the rental, transfer and scrap value shall be processed according to the financial system of the state.
For rented fixed assets, the rental unit shall be responsible for its maintenance and repair.

The thirty-second fixed assets management group of each subsidiary and subsidiary company carries out a comprehensive inventory of the fixed assets of the unit every year, implements the management of various fixed assets such as inventory surplus, inventory losses and scrap machines and equipment, and analyzes the audits with relevant departments and professional and technical personnel. The results are reported to the company's fixed assets management committee in written form and form before the end of December.

The seventh chapter is the allocation of fixed assets.
After the thirty-third companies are established, the fixed assets of each sub company, part of the fixed assets, and the new fixed assets (including those purchased from outside units) after the establishment of the company are allocated within the scope of allocation, and the fixed assets are not included in the scope.

The allocation of fixed assets of the thirty-fourth sub branches shall be handled by the transferring units, and conscientiously fill in the list of fixed assets allocation (the attached form), which can be implemented according to the requirements of the allocation of contents and checked step by step. Allocation of a single six links, the company's production management department, the Ministry of finance, transferred, transferred out of the unit finance, departments responsible for each. That is to say, 1. The allocation between the branch and the branch, the transfer of units to reduce fixed assets and the increase of internal receivables. Transfer units to fixed assets