固定资产管理制度文.doc

精选资料1.0 目的1.0 Goal固定资产是我们生产型企业赖以生存和发展的根基，必须全员关心、重视固定资产。为了更好地规范企业各主体、各部门之间的经济行为，顺应公司的市场化操作，更好地确保公司各股东的权益，促进企业的良性循环发展，提高固定资产的利用率，对固定资产的采购、使用、报废、处理等进行有效的监督控制，确保公司固定资产在其使用年限内实现最大的保值和增值，根据相关固定资产管理的规定以及本公司的实际情况，特制定本制度。Fixed assets is the survival and development of our production enterprise, so it must be concerned by whole people. In order to better regulate each enterprises subject and the economic behavior between different departments of the company, conform to the market operation, better ensure company each shareholders rights and interests and promote enterprises benign circulation development and improve the utilization rate of fixed assets of fixed assets, now we formulate the system to manage and control the Fixed assets purchase 、use and scrap , to ensure that that the companys fixed assets in its use fixed number of year within the maximum to maintain and increase its value, And the system have according to relevant stipulations on the management of fixed assets and the companys actual condition.2.0 适用范围 2.0 Aplicability适用于半导体有限公司。 semiconductor Co., LTD.2.0 定义 2.0 Definition固定资产是指使用期限超过1年，在使用过程中保持原有的物质形态的资产。固定资产的范围包括：房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品，单位价值在2000元以上，并且使用期限超过2年的，也应当作为固定资产。Fixed assets refer to the assets which its use period more than 1 year, and can keep the original material forms of assets. Fixed assets include house、building、machine 、machinery、 transportation and other relevant production and operation of the equipment、 appliances and tools, etc. thingsnot belong to the production operation of main equipment, if it value above 2000 yuan, and use period more than two years, also ought to as fixed assets.3.1分类3.1 Classification一、生产经营性固定资产：First Production business fixed assets:主要生产经营设备类：各车间、部门使用机器、设备、仪器、仪表、叉车等；Main production equipment categories: each workshop, department use machines, equipment, instrument and meter, forklifts, etc.;辅助生产经营设施类：各车间、部门的供水、供电、供气系统以及不能归属于某一使用单位的公共设施；模具类：各种生产用模具；Auxiliary production management establishment types: each workshop, the department of water and power supply, gas supply system and cannot be relegated to a use of units of the public facilities;Die categories: various production with mould;检测实验设备、工具类：用于各种检测、实验用设备、工具；Testing experiment equipment, tools: used for various testing, experiment with equipment, tools;办公设备类：办公室使用的电脑、打印机、电话、传真机等；Office equipment class: office use of computers, printers, telephone, fax, etc.;建筑类：厂房、办公室等生产经营用建筑物；Building types: workshops, office and other production management with buildings;交通、运输工具类：各种交通、运输车辆；Traffic and transport categories: all kinds of traffic and transportation vehicles;其它：不属于以上分类的生产经营性固定资产。Other: do not belong to the classification and production business fixed assets.二、非生产经营性固定资产：Second, Non-productive profit-making fixed assets:房屋、建筑物：食堂、宿舍等；Houses, buildings: canteen, dormitory, etc.;其它设备：用于食堂、宿舍的固定资产。Other equipment: used for canteen, dormitory of the fixed asset.4.0固定资产管理员职责4.0 Fixed assets administrator duties.每个固定资产使用部门需指定一名固定资产管理员，其职责为：Each fixed assets used to designate a department of fixed assets, whose responsibility for: administrator（1）负责固定资产的申购、保管、维护、盘点等工作，接受财务部门的培训指导，按照财务部的要求填写基础数据和表格，接受上级相关职能部门的检查监督；(1) is responsible for the purchase of fixed assets, custody, maintenance, inventory, accept financial department in accordance with the training guidance, asked to fill out of the finance department based data and forms, accept superior related functional departments inspection and supervision;（2）对管辖的固定资产及时进行有效的编号、标识、登记；(2) the fixed assets over jurisdiction in a timely manner effective Numbers, marking and registration;（3）负责各项技术资料的保管。(3) is responsible for the technical data for safekeeping.5.0流程5.0 process流程图 Flow chat 说明Explain申购Subscribe5.1 固定资产的申购及审批5.1 fixed assets purchase and approval5.1.1固定资产使用部门根据实际生产、工作的需要,提出配置申请：由资产管理员填写新增固定资产申购表(见表一)，按相关部门进行审批； 5.1.1 fixed assets used according to actual production, work departments, and puts forward the need of asset allocation application: the administratorFill in new table of fixed assets purchase (see table 1), according to related departments for examination and approval;验收AcceptanceAcceptance Acceptance5.2.固定资产的接收、安装、调试、验收5.2. Fixed assets receiving, installation, debugging and acceptance5.2.1 固定资产到厂后，由固定资产管理员及供应商组织拆箱、初步验收，并填写设备到货签收表（表二）如该固定资产需要安装，由厂务部门负责组织安装或协助供应商安装、调试；5.2.1 fixed assets to the factory, the fixed assets administrator and suppliers organization unpacking and preliminary acceptance and fill in table of the equipment delivery receipt (table 2) if the need to install, fixed assets by facility department is responsible for organizing the installation or assist supplier installation, commissioning;5.2.2 固定资产正常投入使用后，经使用部门对该固定资产的各项指标进行检验，检验合格后，办公设备类填写固定资产交验单（见表三），机器设备类填写机器设备验收单（见表四）5.2.2 fixed assets investment after the normal use of the fixed assets using department each index for inspection, the inspection qualified, office equipment supporting fill in the fixed assets of single (see table 3), machinery and equipment class YanShouChan fill in the machine equipment (see table 4)入帐Enter account enter an item in an account 5.3固定资产账务处理；5.3 fixed assets accounting treatment5.3.1使用部门资产管理员登记固定资产台账(见表五),财务部根据验收单入固定资产明细账，并与使用部门固定资产台账定期核对保持一致；5.3.1 use department assets administrator registration fixed assets (see chart 5) then, finance MingXiZhang according to YanShouChan fixed assets and fixed assets using department regularly check then remain consistent;5.3.2 财务部应根据需要对固定资产进行定期盘点，处理差异5.3.2 finance should according to need to periodically inventory and fixed assets with discrepancy;投保Insurance5.4固定资产的投保、报案及理赔5.4 fixed assets insured, report and adjustments5.4.1固定资产未到厂前一两天，由财务部门负责办理投保手续及申请支付保费，期间如有资产增加、减少，应及时办理保险变更手续；5.4.1 fixed assets or not to plant by financial department before handle cast maintain procedures and request for payment, if assets during the premium increases, reduce, should seasonable conduction insurance alteration formalities;5.4.2固定资产在遭受灾害时，目击者应第一时间通知固定资产管理员及财务部拨打报案电话：95518，并保护好现场，及时拍下照片或者视频，协助保险公司人员做好现场堪察工作； 5.4.2 fixed assets, witnesses from disaster should be the first time inform fixed assets administrator and finance dial telephone: report 95518, and protect the good scene, photos or video photographed in time, assist the insurance company personnel well site Campbell; ezer修理Fix5.5固定资产的使用、修理5.5 the use of fixed assets, repair由固定资产使用部门填写大修理及技术改造审批表（见表六），经审批后会同相关部门签订修理合同，进行修理；Fixed assets used by fill in the big repair and department of technical transformation form (see chart 6), after the examination and approval of the contract signed with related department, repair; repair报废Scrap5.6固定资产的报废5.6 fixed assets scrapped5.6.1当固定资产达到了使用年限和耗损程度达到了不能修复的程度，或修复成本太高或其它原因，只得报废时：1、由使用部门提出报废申请，填写固定资产报废申请单（见表七） 经审批后作报废处理；5.6.1 when fixed assets reached the use fixed number of year and depleted reached cannot repair degree, or repair cost is too high degree, had to scrap or any other reason when: 1, put forward by using the department for scrap, fill fixed assets scrap form (see chart 7) after examination and approval for scrap processing;处理Dispose5.7固定资产报废后残值的处理5.7 fixed assets is disposed salvage value processing固定资产使用部门应积极采取最有利公司的手段予以处理，并填写固定资产处理申请表（见表八）进行审批批准后方可办理。Fixed assets using departments shall actively adopt the most advantageous company dealt with the means, and fill in the application form for fixed assets treatment (see table 8) on approving approval to deal with.6.0职责表6.0 Duty list部门Team职责Duty支持Support通知Notice解释Explain 使用部门Use team申购、验收、入账、报废、处理Subscribe、Acceptance、Enter account、Scrap、Dispose相关部门Relevant team相关部门 Relevant team采购部门Purchase team申购、订立采购合同、申请付款 Subscribe 、 Contract、 apply for payment相关部门 Relevant team相关部门 Relevant team财务部门Finance team付款、入账、计提折旧、投保、处理Payments、 Enter account 、Depreciation、 Insurance, Disposal相关部门 Relevant team相关部门 Relevant team厂务部门Facility team协助安装、调试 Assist to installation, Commissioning相关部门 Relevant team相关部门 Relevant team7.0附件7.0 E