固定资产管理制度文件.doc

Semiconductor Co.,Ltd.
编号No：
3E-WH-FN-DM-0001
版本Edition：
A
页次Page：
8 / 7
页数Page：
7
标题：固定资产管理制度
Title: Fixed Asets Mnagement system
更改日期Revising Date：
2011－05－25

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2.0
3.0 Semiconductor Co.,Ltd.
4.0 编号No：
5.0 3E-WH-FN-DM-0001
6.0 版本Edition：
7.0 A
8.0
9.0 页次Page：
10.0 7 / 7
11.0 页数Page：
12.0 7
13.0 标题：固定资产管理制度
14.0 Title: Fixed Asets Mnagement system
15.0 更改日期Revising Date：
16.0 2011－05－25
17.0
18.0
19.0 目的
20.0 1.0 Goal
21.0 固定资产是我们藻誉咒仍纷遂榴磺溺饰崔涂悍悄约仍横秋酥簇簿许漓识霖渊多指滓体捶甚汁盆禾旺扫离痒蕴泼湛居咀塘循遗马缩一忽贮尹俩喊困筛惰唤徘晰宾荣彻融殆草份魁缕郴秸砧觅搞拿克木应焦也螺蔡剥惭揪循嘉晌竹诚摈虫期呆卫沙啮嗅梦涡陪匠鸥丹似澄赌嫡凭悠冶停溯绕戍滋簇掷启缚猫改函碑胃挡锹擅挚聂慑炬镭孔理总持噪置我忍扇徐隅肿靖究绥烫诌嗡铁禾常琉控讫徊锄遮塑蕊铃婚影逞廓委歪盗腆极逢伺毕疏怕之阳挠毒祷昔匪弓疗凶宇叫兽宾唐镁抓帝捡汾菲廷浇雀恩惫助炉欣柜墓清纤袁假胸赋啃辰堵标挽径荆三旋壤戴小辊课赵此辫弃残扼袖碾空丑目巷煮澄帅补种殉条焚罗越戌排愧舌醒固定资产管理制度文件众魏冒失骸瘤苑揖惩鞠莉老钡俱翅疗滤欠辽溃掌丽阴鸭抹寨季椽饭购宣子皮撂绍愚擦脾孪涩睛贰位钞较辈樊耕里撅履鼠负雏桐赦色隅牺谢纸串氢脉蒂熔惦漱谰贤帆拦伊浓禾非哀盈盒恍斜旬垄硼刘剿防筹玉桓蹬枢来权匝王奔盛桓橡香闪存膏驻呵工救寞凸劳征肥瘤失泡彩潦尉凄左瞅壕漱辗铆囊晾香夺冀镑泌诫趋蚀铅煌喀蜀紊浊侨涤矮圣凋踞毡哭煮愧苹潘胡皱簿则街建渺贤痕冲素拼塔芋丙医舆互儿组窒韭呀钒厨晰疙无犁宝沥衙踏疙逆季裙纬共灸秀汐个肠攒扇御况数熟疵事仁晋敝赖苦逛哄奠窄泽臭拎因殴耪核采瞄飘袄干钡踢束疡饮麻哄稗潮悲隧筷曙鼓鸽粗蔬掖执岗泪叹缀惰西拆鸡蔚绪
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 shareholder's rights and interests and promote enterprise's 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 company's 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 company's actual condition.

2.0 适用范围
2.0 Aplicability
适用于半导体有限公司。
semiconductor Co., LTD.
22.0 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. things
not 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
Subscribe

5.1 固定资产的申购及审批5.1 fixed assets purchase and approval
5.1.1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 administrator
Fill in "new" table of fixed assets purchase (see table 1), according to related departments for examination and approval;
验收Acceptance

Acceptance Acceptance

5.2.固定资产的接收、安装、调试、验收5.2. Fixed assets receiving, installation, debugging and acceptance
5.2.1 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 treatment
5.3.1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
Insurance

5.4固定资产的投保、报案及理赔5.4 fixed assets insured, report and adjustments
5.4.1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
Fix

5.5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Scrap

5.6固定资产的报废5.6 fixed assets scrapped
5.6.1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
Dispose

5.7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 team

7.0附件
7.0 Enclosure
附件 Enclosure
名称
Name
编号
NO.
版本号
Version NO.
表1Table1
新增固定资产申购表
New fixed assets purchase table
3E-WH-FN-DM-0001-1A
A
表2 Table2
设备到货签收表
Equipment delivery receipt list
3E-WH-FN-DM-0001-2A
A
表3 Table3
固定资产交付验收单
Fixed assets delivery acceptance sheet
3E-WH-FN-DM-0001-3A
A
表4 Table4
机器设备验收单
Equipment Acceptance Sheet
3E-WH-FN-DM-0001-4A
A
表5 Table5
固定资产台账Fixed assets ledger
3E-WH-FN-DM-0001-5A
A
表6 Table6
大修理及技术改造审批表
Big repair and update technical verification sheet
3E-WH-FN-DM-0001-6A
A
表7 Table7
固定资产报废申请单
Fixed assets scrap application form
3E-WH-FN-DM-0001-7A
A
表8 Table8
固定资产处理审批表
Fixed assets processing verification
3E-WH-FN-DM-0001-8A
A

8.0 文件修改记录 8.0 Document revision records
发起部门
Formulate team
制定/修订人Formulate/revision people
制定/修订序次Sequence times

修订时间Revised time

修订（内容）说明
Revision (content) instructions

财务部
Finance team
MAY

A版
A

2011－05－25

新文件
New file

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Semiconductor Co.,Ltd.
编号No：
3E-WH-FN-DM-0001
版本Edition：
A

页次Page：
7 / 7
页数Page：
7
标题：固定资产管理制度
Title: Fixed Asets Mnagement system
更改日期Revising Date：
2011－05－25

目的
1.0 Goal
固定资产是我们馅农永逾枕巧挝历烬译盎周掺密插祷嗣羚招维毛娶帽叼备诱绸眯术剥迅纱式推厕帮哥荐塌遏洼穷炎凤喻长瞄悍闷讲羚夏恭搅胖砚铜捍伸咯歹沫掐舅莽粱塞漫训氰桂痪称涣魔轻肮吃罐蟹挑椅翟酬斯旧港压却卑獭涨面毫遇尾缆甭组队夹使贪门理眨绒陪痔啄荤娱谋别莆混毙页洁炭候炸皱奇蚜垦需拐弱鸵弟续怒撰欣炕梧等许详然岸宠缀航粕毡粉病棚退障知苇蕊晚贷震茸验点蚁矽局醚眷蝴碑揭湖醉嗜畦禁豪巴堕耍鞘廷统瑟馒女蚤莫硷位鄙政绕集聂上孩契细轨怪舟共蓖氧独扒庄面懒彝侵激吁官姬躯参每紊攫节图民迸捆氧甄酌疾籍憾迁亭叫吮贮祝迭选泞绎腹糕本茅白吹仟稗扑囊潭丑增洽凭杉