固定资产管理制度
Managerial system of fixed assets
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 assets 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 assets
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 assets mean that the assets will be used beyond one year and their unit value is beyond two thousands and keep original physical form during the using
process.
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 assets, other physical assets are managed as the low value and easily worn-out articles and materials.
2、固定资产内容：
The content of fixed assets
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 assets
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 assets.
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 assets.
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 assort, 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 asset, and prepares the regulation of using, transferring, and compensating for loss and damage.
4、固定资产核算及价值管理部门：
Accounting of fixed assets 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 assets.
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
assets.
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 assets 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 associates with the general affairs department to stock-take fixed assets one time in the each quarter of a year. It is necessary to stock-take all assets 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 assets
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 assets is performed by the general affairs
department(except special fixed assets).
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
