诛仙天音寺加点:请帮助找找:固定资产管理制度?

固定资产管理制度
　　in order to strengthen capital asserts administration, clarify responsibilities, we specific this institution basing on our practical situation

　　为了加强公司固定资产的管理，明确部门及员工的职责，现结合公司实际，特制定本制度。
　　Capital asserts standard
　　1、固定资产标准：
　　1.1 capital asserts means properties that usage time over 1year, U/P over 2000RMB, and its physical status is stable.
　　1.1固定资产是指公司生产经营中使用期在一年以上，单位价 值在2000元以上，并在使用过程中保持原来物质形态的资产。
　　1.2 properties besides capital asserts, are listed as low-value consumptive goods
　　1.2除固定资产以外的物质资产，列入低值易耗品的管理。
　　Capital asserts content
　　2、固定资产内容：
　　2.1 earth 2.2 house and building 2.3 mechanical equipment 2.4 electric instrument
　　2.1土地；2.2房屋及建筑物；2.3机器设备；2.4电子设备；
　　2.5 transportation equipment 2.6 tools and instruments 2.7 administration tools etc
　　2.5运输设备；2.6工具、器具；2.7管理用具等。
　　3. capital asserts administration department
　　3、固定资产管理部门：
　　3.1 HR administration department is responsible for capital asserts managing
　　3.1人事行政部为公司固定资产管理部门；
　　3.2 HR administration department set fixed accounting and cards
　　3.2人事行政部设置固定资产实物台帐及卡片；
　　3.3 HR should assign a employee to be responsible for classifying, purchasing, checking, keeping, transferring, selling, scraping, checking inventory etc.
　　3.3人事行政部设专人负责对固定资产进行分类编号、购建、验收、保管、调拨、出售、报废、定期盘点等有关事项；
　　3.4 HR should assign people to each capital asserts using , and setup related rules to usage, handing over, loss, compensation
　　3.4人事行政部对每项固定资产的使用落实到人，并订立相关的使用、交接，丢失、损坏赔偿规定。
　　4.capital asserts accounting department
　　4、固定资产核算部门：
　　4.1 Finance department is the right department to do capital asserts accounting
　　4.1财务部为公司固定资产的核算部门；
　　4.2 Finance department set
　　4.2财务部设置固定资产总帐及明细分类帐；
　　4.3 Finance department is responsible for account transaction to capital asserts alternation.
　　4.3财务部负责对固定资产增减变动及时进行帐务处理；
　　4.4 Finance assists HR administration department check capital asserts inventory quarterly, makes it match truth.
　　4.4财务部协助人事行政部每季进行一次固定资产盘点，做到帐实相符。
　　5. capital asserts purchasing
　　5、固定资产的购置：
　　5.1 capital asserts purchasing, need HR Service department purchase unitedly. (besides special capital asserts)
　　5.1 固定资产购置，由人事行政部统一购买（专用固定资产除外）；
　　5.2 each department fills out purchase requisition form, send to HR service Department for summary then submit to GM
　　5. 2各部门填写请购单，送人事行政部汇总后报总经理批准；
　　5.3 HR arrange assigned person to purchase, request form need filling description, model, function ,quality ect to purchase or qualify
　　5.3人事行政部安排专人负责采购，请购单应填写名称、规格、型号、性能、质量等资料以备采购及验收。
　　5.4 apply fund from Finance department with GM’s approval
　　5.4依据经总经理批准的请购单到财务部门请款。
　　6. capital asserts transfer and allocation
　　6、固定资产转移、调拨：
　　6.1 internal capital asserts transfer betweens employees, need to fill out the registration form in HR.
　　6.1固定资产在公司内部部门员工之间转移调拨，须到人事行政 部办理固定资产转移登记；
　　6.2 HR service department will give Finance department a written notice on capital asserts transfer status, for account reference.
　　6.2人事行政部将固定资产转移登记情况书面通知财务部门，以便进行帐务处理。
　　7. capital asserts sale
　　7、固定资产出售：
　　7.1 if capital asserts need to be disposed, HR administration department must declare disposal report and summary list, remark disposal reason, submit to GM for approval.
　　7.1固定资产如需出售处理，人事行政部须申报出售处理固定资产的报告并列出明细表，注明出售处理原因，报总经理批准；
　　7.2 Finance department handle disposal accounts basing on capital asserts disposal report GM approved, open invoice and fund.
　　7.2财务部门根据总经理批准的固定资产出售处理报告进行帐务处理，并开具发票及 款；
　　7.3 HR administration department handle delivery process according with finance invoice.
　　7.3人事行政部依据财务开具的发票及收据办理发货手续。
　　8. capital asserts scrap
　　8、固定资产报废：
　　8.1 capital asserts scrap, is advanced to scrap after HR administration and related technicians test, submit to GM for approval.
　　8.1固定资产报废，由人事行政部会同相关技术人员检测后提出报废申请报告，送总经理批准；
　　8.2 Finance department handle scrap accounts basing on capital asserts scrap report GM approved.
　　8.2财务部门依据总经理批准的固定资产报废申请报告进行财务帐务处理；
　　8.3 HR administration department is responsible for goods disposal.
　　8.3人事行政部负责进行实物处理。
　　9. inventory profit and loss of capital asserts
　　9、固定资产盘盈、盘亏：
　　9.1 inventory profit and loss of capital asserts is drawn out a report by HR administration department basing on quarterly check, will be reconfirmed with Fiannce department, then submit to GM for approval.
　　9.1固定资产盘盈、盘亏由人事行政部按季盘点后提出固定资产盘盈、盘亏报告，并会同财务部门核查落实后，报总经理审批；
　　9.2 Finance Department transacts account basing on the report of inventory profit and loss of capital asserts that GM approved.
　　9.2财务部门依据总经理批准的固定资产盘盈、盘亏报告进行帐 务处理。
　　10. capital asserts need to be managed strictly, maintained timely, can not be borrowed without GM’s permission.
　　10、固定资产要按规定严格管理、定期维护保养，未经公司总经理 批准不得外借。
　　11. Finance department calculates capital asserts depreciation, lists cost accounting monthly, basing on their operational life
　　11、财务部门每月按各类固定资产规定的使用年限，折旧率计算固定资产折旧，列入有关的成本费用核算。
　　12. our company will award those departments and individuals who comply this institution with outstanding action.
　　12、对严格执行本制度的部门和个人，在工作中取得显著成绩的公司给予表彰和奖励；
　　13. departments or individuals that violate this regulation, will get a declared blame and economic punishment pro degree.
　　13、对违反本制度的部门和个人，由公司根据情节轻重给予通报批评和经济处罚。
　　14, Finance department drafted this institution and is responsible to explain.
　　14、本制度由财务部制定并负责解释。
　　15. This institution will be effective after get approved by depreciation of XiGan Technology (ShenZhen) co,.Ltd.
　　15、本制度自矽感科技（深圳）有限公司董事会批准之日起执行。