固定资产管理制度
Managerial system of fixed aets
第一章 Section One 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。 In order to regulate the management of fixed aets of WSHL and confirm duty and responsibility of departments and staffs, now think oer company’s actual status and especially constitute this following system.
1、固定资产标准：
The standard of fixed aets 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。
The fixed aets mean that the aets will be used beyond one year and their unit value is beyond two thousands and keep original physical form during the using
proce.1.2除固定资产以外的物质资产，列入低值易耗品或物料的管理。
Except for fixed aets, other physical aets are managed as the low value and easily worn-out articles and materials.
2、固定资产内容：
The content of fixed aets 2.1土地；房屋及建筑物；机器设备；电子设备；运输设备；工具、器具；管理用具等。 Land; Houses and buildings; machines; electronic equipments; conveyance equipments; tools and instruments; implements of management, etc.
3、固定资产实物管理部门：
The managerial department of fixed aets 3.1人事总务部为公司固定资产管理部门；
The general affairs department is the managerial department of fixed aets.3.2人事总务部设置固定资产实物台帐及卡片；
The general affairs department sets up the cards and detail accounting book of
fixed aets.3.3人事总务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；
The general affairs department appoints someone to aort, code, purchase, construct, check before acceptance, safe-keep, allocation, sell, discard,
stock-take periodically, etc.3.4人事总务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。
The general affairs department confirms the user of each fixed aet, and prepares the regulation of using, transferring, and compensating for lo and damage.
4、固定资产核算及价值管理部门：
Accounting of fixed aets and valuable management department:
4.1财务部为公司固定资产的核算部门；
The accounting department is the accounting department of fixed aets.4.2财务部设置固定资产总帐及明细分类帐；
The accounting department sets up the general ledger and sub-ledger of fixed
aets.4.3财务部负责对固定资产增减变动及时进行帐务处理；
The accounting department is in charge of accounting treatment of increase and
decrease of fixed aets in time.4.4人事总务部协助财务部每季进行一次固定资产盘点，做到帐实相符。每年必须至少一次全面盘点。应编制盘点记录表登记盘点结果。
The accounting department aociates with the general affairs department to stock-take fixed aets one time in the each quarter of a year.It is neceary to stock-take all aets at least one time a year.The result of inventory ought to
be recorded in stocktaking sheet.
5、固定资产的购置： Purchasing of fixed aets 5.1固定资产购置，由人事总务部统一购买（专用固定资产除外）；
Purchasing of fixed aets is performed by the general affairs department(except
special fixed aets).5.2各部门填写请购单，送人事总务部汇总后报总经理批准；
Every department should fill in the application sheet of purchasing and then send these sheets to the general affairs department to gather, afterwards submit them
to general manager for approval.5.3人事总务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。
The general department should arrange the very person to purchase.The application sheet of purchasing should be filled in with name, specification, type, capability,
quality etc.5.4依据经总经理批准的请购单到财务部门请款。
According to approved application, apply to the accounting department for payment.
6、固定资产转移、调拨： Transferring of fixed aets 6.1固定资产在公司内部部门员工之间转移调拨，须到人事总务部办理固定资产转移登记； The fixed aets transferring among staffs in company ought be registered by the
general affairs department.6.2人事总务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。 The general affairs department should submit the transfer register sheet to the accounting department for accounting treatment.
7、固定资产出售： Selling of fixed aets 7.1固定资产如需出售处理，人事总务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；
If the fixed aets need be sold, the general affairs department should bring a report to explain the reason and submit it to general manager for approval.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，并开具发票及收款； According to the approved report of selling aets, the accounting department treats with accounting and iues the invoice and collects money.7.3人事总务部依据财务开具的发票及收据办理发货手续。
The general affairs department delivers goods according to the invoice and bill
iued by the accounting department.
8、固定资产报废： Discarding of fixed aets 8.1固定资产报废，由人事总务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；
As for discarding of fixed aets, the general affairs department aociates with other relative clerks of technology department to test, then bring a report to explain the result and reason, afterwards submits it to general manger for approval.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；
According to the approved report of discarding, the accounting department does
the accounting treatment.8.3人事总务部负责进行实物处理。
The general affairs department is in charge of the treatment of physical aets
9、固定资产盘盈、盘亏：
Stocktaking gain or lo of fixed aets 9.1固定资产盘盈、盘亏由人事总务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； If it happened, the general affairs department should prepare a report for stocktaking gain or lo report after stocktaking.The accounting department should confirm the circumstances, afterwards submits the report to general manager for
approval.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。
The accounting department does accounting treatment according to the approved
report.
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。 The fixed aets need be maintained and took good care of.Lending is forbidden without the approval of general manager.
11、财务部门每月末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。
The accounting department calculates depreciation of fixed aets according to stated durable years and depreciation rate of all manner of fixed aets at the end
of every month.
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； The department or someone who performs this system strictly and obtains achievement will be given praise and rewarded.
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。 The department or someone who disobey this system will be criticized and punished according to the effect of damagement.
14、本制度由财务部制定并负责解释。
This system is constituted and explained by the accounting department.
第二章 Section Two
凡有关固定资产的分类编号、添置改良、验收、保管、调拨、出售、报废、盘点等手续，悉
依本办法处理。
Lay down this system to transact those including aorting, numbering, purchasing, mending, checking before acceptance, safekeeping, allocation, selling, discard,
inventory, etc.
1、财务部为本公司固定资产总管理单位，负责统一编号、资产调配，并责成各企业部对其
资产作妥当的管理。
The accounting department is the general managerial department of fixed aets, is in charge of aorting and allocation, and can ask other departments to take a
good use of their aets.
2、财务部除于总分类账设统驭科目外，并应设置固定资产分类账，记载各项资产的价值，部门各级主管负责各该部门固定资产的管理工作。
Besides general ledger, the accounting department sets up sub-ledger to record the value of all fixed aets.The department heads of various steps ought to take good management of fixed aets of their own departments.
3、编号：固定资产编号目录由财务部编印分发各部门，新购的固定资产由财务部编号后填
入“固定资产验收单”内。
The coding index of fixed aets are compiled and printed by the accounting department and are distributed to each department.New purchased fixed aets will be coded by the accounting department, and then be recorded in fixed aets card.
4、添置：固定资产的请购由请购部门填请购单，先送人事总务部查核无法调配时，再按权
责规定呈核后交采购人员实施采购。
As for purchasing of fixed aets, application sheet of purchasing should be filled in.It is firstly handed over to the general affairs department for checking.If they can not be allocated, the application should be approved by regulations of duty and then handed to purchaser to do purchasing.4.1、请购单上应详填中英文名称、规格、型别、性能、质量等资料，以备采购及验收的依
据。
The purchase application sheet should be filled in with Chinese-English name, specification, type, capability, quality etc as the evidence of purchasing and
checking.4.2、各部门除依年度经营计划编列扩充预算外，因特殊需要的添购，应说明其添购的效益。 Except for the purchasing in budget, purchasing for special neceary should be
explained the profits of purchasing.4.3、自制应先与制造部门议定价格，按权责规定呈核后制造，制造按成本转账，如有差价
则作内部损益处理。
As for self-made aets, consult with the manufacture department about the price of self-made aets, and produce it after been approved.Record the cost of manufacture according to agreement price.If there is difference between the cost and price, it will be recorded in inner profit or lo.4.4、固定资产使用部门应随时注意保养并善尽保管之责，至于改良其增加资产效能在二年以上者，应填“固定资产(改良)验收单”(格式及填单规定另订)并入原固定资产余额内计
算。
The departments which use fixed aets ought to take good care of its own aets.As for the amending which can bring profits beyond two years, a “fixed aets mend sheet” should be filled in and add its value to fixed aets cost.
5、验收及保管：请购的固定资产到公司，或自制完工，由使用单位验收并填“固定资产验收单连同发票及请购核准文件由财务部编制传票付款或转账后存查。
The fixed aets of purchase arrived at company or the aets of self-made were made completely, the receiving notes should be filled in, together with invoice and approval sheet of purchase should be handed over to the accounting department for
payment and entry account.5.1、凡经验收合格及财务部编妥号的固定资产，使用单位应即以标签将编号印记于该项固
定资产上。
The coded fixed aets should be marked on with label.
6、调拨：各部门间固定资产的调拨，应填“固定资产调拨单”。
The fixed aets is transferred among departments, a “fixed aets transfer
sheet” should be filled in.6.1、固定资产外借，必须签写借条。
The due bill must be written and signed for lending fixed aets.
7、出售及报废：固定资产损耗无法修理，或修理不合经济原则，以及废弃不用的固定资产，应填“固定资产报废出售单”，拟具处理意见送财务部，经呈总经理核准后，实物由总务部
门负责处理。
As for those fixed aets which are destroyed, usele or can’t be repaired, “ fixed aets discard sheet” should be filled in, then hand over to the accounting department.After approved by general manager, the general affairs department deal
with the aets.
8、盘点：使用部门应于每月底，依电脑资料定期盘点，并查对编号，如有错误，应即更正。
盘点如有数量差异，应查明原因，明确责任。
The departments should make a stocktaking of fixed aets according to the information in computer at the end of every month and check their codes.If discover mistakes, correct it at once.If there is amount difference, find out the cause and
settle responsibility.
9、附则：固定资产账卡上金额以购入原价加改良金额为准与财务部核对，至于折旧额则由财务部按规定计算，每半年抄财产目录分送各单位。
The value in fixed aets card is the sum of original cost and improved cost.The accounting department calculates the depreciation amount according to accounting system.The catalogue of aets should be sent to each department every half-year.
10、单位主管移交时，应会同财务部办理固定资产移交。
When the head of department leave his job, aociates with accounting department to do take-over proce of fixed aets.
